$~72 * IN THE HIGH COURT OF DELHI AT NEW DELHI % Date of Decision : 17.02.2026 + W.P.(C) 17674/2025 & CM APPL. 73006/2025 REFINITIV US LLC .....Petitioner Through: Mr. Ajay Vohra, Sr. Adv. with Dr.

Shashwat Bajpai and Mr. Mayank Chaturvedi, Advs.

versus THE INCOME TAX OFFICER CIRCLE INT. TAX 1(3)(1) NEW DELHI .....Respondent Through: Mr. Sunil Agarwal, SSC, Ms. Monica Benjamin and Mr. Gibran Naushad, JSCs and Mr. Rohit Chakraborty, Adv.

CORAM:

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

JUDGMENT

DINESH MEHTA, J. (ORAL)

1. By way of the present writ petition, the petitioner has challenged the impugned order dated 22.07.2025 and corresponding certificate dated 11.07.2025 issued to the petitioner under Section 197 of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act of 1961’) subject to withholding tax at rate of 15%.

2. As pleaded, the petitioner is a non-resident company incorporated under the laws of United States of America. The petitioner provides a wide range of products including foreign exchange related Matching solutions, real-time financial data, etc. The petitioner also provides a number of support services to its group companies.

3. A brief summary