$~68 * IN THE HIGH COURT OF DELHI AT NEW DELHI % Date of Decision : 14.01.2026 + W.P.(C) 16354/2025 CM APPL. 66967/2025 SFDC IRELAND LIMITED .....Petitioner Through: Mr. Ajay Vohra, Sr. Adv. with Mr.

Aniket D. Agrawal and Mr. Samarth Choudhari, Advs.

versus COMMISSIONER OF INCOME TAX INTERNATIONAL TAXATION 3 NEW DELHI & ANR. .....Respondents Through: Mr. Sunil Aggarwal, SSC, Ms. Priya Sarkar, JSC and Mr. Anugram Dwivedi, Advs.

CORAM:

HON'BLE MR. JUSTICE DINESH MEHTA HON'BLE MR. JUSTICE VINOD KUMAR

JUDGMENT

DINESH MEHTA, J. (ORAL)

1. The present petition preferred under Article 226 and 227 of the Constitution of India, calls in question an order dated 26.09.2025 passed and corresponding certificate dated 11.09.2025 issued by the Assistant/Deputy Commissioner of Income Tax, (International Taxation) Circle 3(1)(2) New Delhi (hereinafter referred to as ‘the competent officer’). Said certificate (dated 11.09.2025) concerns the petitioner as it mandates its reseller or payer-salesforce.com India Private Limited to deduct tax at the rate of 10%

on the amount to be paid to the petitioner.

2. Mr. Ajay Vohra, learned Senior Counsel appearing on behalf of the petitioner, read the impugned order passe