Where assessee-company filed a writ petition seeking early disposal of rectification applications and refunds for assessment years 2017-18 and 2018-19 against Short-Grant of TDS credit , authorities were directed to decide rectification applications by way of a speaking order and consequential refunds, along with up-to-date interests if any, would be released to assessee – Afilias India (P.) Ltd. v. Deputy Commissioner of Income-tax Circle 1(1) – [2024] 161 taxmann.com 235 (Delhi)