Once Refund Is Determined, Delay Becomes Denial: Delhi High Court Reprimands Tax Authorities for Eight-Year Inaction
Introduction: The Delhi High Court in Microsoft Corporation India Pvt. Ltd. v. Deputy Commissioner of Income Tax & Ors (W.P.(C) 5608/2025; Citation: 2026 LLBiz HC (DEL) 21) dealt with a striking instance of administrative apathy where a legally acknowledged tax refund remained unpaid for over eight years, prompting judicial intervention to protect the taxpayer from […]