MICROSOFT CORPORATION INDIA PVT. LTD. vs DEPUTY COMMISSIONER OF INCOME TAX & ORS.

IN THE HIGH COURT OF DELHI AT NEW DELHI Date of decision: 6th January, 2026. W.P.(C) 5608/2025 MICROSOFT CORPORATION INDIA PVT. LTD. .....Petitioner Through: Mr. Nageswar Rao, Mr. Parth and Mr. Pratik Rath, Advocates. versus DEPUTY COMMISSIONER OF INCOME TAX & ORS. .....Respondents Through: Mr. Shlok Chandra, Sr. Standing Counsel, Ms. Madhavi Shukla, Jr. SC, Ms. Naincy Jain, Jr. SC and Mr. Udit Dad, Advocate. Mr. P.S. Singh, CGSC with Mr. Ashutosh Bharti, Ms. Minakshi Singh and Mr. Rajeesh Kumar Sharma, Advocates for UOI. CORAM: HON'BLE MR. JUSTICE DINESH MEHTA HON'BLE MR. JUSTICE VINOD KUMAR JUDGMENT DINESH MEHTA, J. (Oral) 1. By way of present writ petition, the petitioner has prayed that a direction be given to the respondents for refunding the amount of Rs.5,37,77,310/- so also applicable interest thereupon in relation to refund arising from Fringe benefit tax. 2. Learned counsel for the petitioner invited Court’s attention towards communication dated 16.06.2017 and pointed out that the Additional 3. He submitted that the communication dated 16.06.2017 indicates that the Assessing Officer was simply waiting for refund adjustment challan and respondents have taken more than eigh