HC: Challenging corrigendum that enlarges SCN scope, requires appreciation of facts; Dismisses writ petition

• In Favour of Petitioner
• Citation Number : TS-249-HC(DEL)-2026-GST

ITAT: Quashes final assessment orders passed sans draft orders, follows Sumitomo Corp HC-ruling

• In Favour of Assessee
• Citation Number : TS-305-ITAT-2026(DEL)-TP

ITAT: Restores TP-adjustments w.r.t provision of SWD services, interest on receivables

• In Favour of Both, Partially
• Citation Number : TS-302-ITAT-2026(Bang)-TP

ITAT: Quashes reassessment as alleged accommodation entry stands corroborated & duly disclosed in ITR

• In Favour of Assessee
• Citation Number : TS-524-ITAT-2026(DEL)

CCI: No dominance abuse in supply of Railway component by Arthur Flury India

CCI: Approves Citrus Investment’s additional 0.4% stake in Hitachi Construction Machinery

CCI: Clears Indus Infra Trust’s acquisition of 100% equity in KNR SPVs

CCI: Nods to Lemon Tree Hotel’s group restructuring, Warburg Pincus stake buy in Fleur Hotels

CCI: Approves Indriya’s acquisition of 14% equity stake in Aditya Birla Housing Finance

CCI: Allows Torrent Power’s 100% stake acquisition in Nabha Power

HC: Mechanical registration cancellation invalid, which ignores proprietor’s illness causing temporary business standstill during inspection

• In Favour of Petitioner
• Citation Number : TS-248-HC(BOM)-2026-GST

HC: Directs HDFC Bank to remit Rs. 38 lakh to cyber-fraud victim under ‘zero liability’ protection

ITAT: Sec. 148 notice mandatory for search based assessments under new tax regime; Quashes assessment

• In Favour of Assessee
• Citation Number : TS-523-ITAT-2026(DEL)

AT PMLA: Partly upholds ED attachments in case linked to Yes Bank-DHFL Rs. 3700 cr. transaction

From Turbulence to Trade Flow - CBIC’s Relief Framework for SEZ Exporters Facing Strait of Hormuz Disruptions

Is your transfer pricing audit resilient?

HC: Dismisses Crystal Crop’s patent appeal, affirms Assistant Controller’s refusal citing lack of novelty

SC: Accumulated losses of amalgamating co. cannot be set-off against income of amalgamated co. under Kerala Agricultural Act

• In Favour of Revenue
• Citation Number : TS-521-SC-2026

OECD Pillar Two GloBE on Emirates- Domestic Minimum Top- Up Tax

Research Paper on Taxation of Software