Bombay HC to examine scope of GST-levy on statutory charges collected by Maharashtra Pollution Control Board

HC: Relegates intermediary classification dispute to appellate tribunal; No binding effect of AAAR ruling

• In Favour of Petitioner
• Citation Number : TS-252-HC(BOM)-2026-GST

Admits appeal against ITAT-order pertaining to AMP expenses

HC: HC: Resorting to adjustment u/s 143(1)(a) on highly debatable issue, unjustified

• In Favour of Assessee
• Citation Number : TS-550-HC-2026(CHAT)

ITAT: Upholds restriction of TP-adjustment to AE-transactions, grant of capacity utilization/working capital adjustments

• In Favour of Assessee
• Citation Number : TS-308-ITAT-2026(Bang)-TP

HC: Imposes Rs. 10 lakh fine on Parle Agro for failure to disclose sales-revenue in PepsiCo TM row

DGFT updates RBI-authorised banks list for importing Gold & Silver till March 2029

HC: Covid limitation exclusion by Supreme Court must be applied to compute limitation u/s 107

• In Favour of Petitioner
• Citation Number : TS-261-HC(GUJ)-2026-GST

Writ petition now assails Shelf Drilling related retrospective amendments

SC: 'Seat' of arbitration governed by agreement between parties, not by 'stray recital' in award

ITAT: Inordinate delay quashes Sec. 153C proceedings despite primacy over pending reassessment u/s 147

• In Favour of Both, Partially
• Citation Number : TS-546-ITAT-2026(DEL)

Wholly Owned Subsidiary - Legal Fiction or Commercial Reality?

HC: Post-adjudication, recovery u/s-79 valid without prior dealer notice; Authorization not mandatory

• In Favour of Respondent
• Citation Number : TS-259-HC(AP)-2026-GST

ITAT: AO not required to pass draft order if matter restored to DRP by higher forum

• In Favour of Assessee
• Citation Number : TS-307-ITAT-2026(Bang)-TP

CCI: No competition law violation by Adani Group in solar tender allocation; Rejects complaint

ITAT: ITAT: Must suffer tax consequences for allowing manipulation of funds by FIITJEE group; Taxes entire donation

• In Favour of Revenue
• Citation Number : TS-545-ITAT-2026(DEL)

OCED releases Secretary‑General Tax Report to G20 Finance Ministers and Central Bank Governors

Bombay HC refers validity of consolidated SCN for multiple tax periods to Larger Bench; Interim-orders to continue

ITAT: ITAT: Each STPI unit of HCL technologies cannot be treated as separate undertaking for Sec. 10A benefit; Confirms addition

• In Favour of Both, Partially
• Citation Number : TS-544-ITAT-2026(DEL)

MCA: Releases Concept Note seeking stakeholder inputs on rationalization of filing framework under Companies Act