When Speed Meets Structure: Practical Challenges in Implementing Corporate Restructurings under Companies Act, 2013

ITAT: Incorrect invocation of Sec. 13(1)(c) as university recipient of grant, not related person u/s 13(3)

• In Favour of Assessee
• Citation Number : TS-255-ITAT-2026(DEL)

Tariff-ic Turbulence- SCOTUS Draws The Line, But Trade Battle Rages On

ITAT: Can’t deny DTAA benefit on ‘flimsy objections’; Quashes reassessment given twin conditions u/s 263 unmet

• In Favour of Assessee
• Citation Number : TS-254-ITAT-2026(DEL)

SEBI: Mandates disclosure of registration details by regulated entities, agents on social media handles

HC: Assessee must be allowed to cross-examine third-party statements; Quashes order

• In Favour of Petitioner
• Citation Number : TS-112-HC(CAL)-2026-GST

HC: Continued incarceration unjustified in Magistrate-triable case; Grants bail to filmmakers in alleged import of services IGST-evasion

• In Favour of Petitioner
• Citation Number : TS-111-HC(P&H)-2026-GST

HC: Grants regular bail in Rs.21.93 cr fake ITC case, citing custody duration, chargesheet filing

• In Favour of Applicant
• Citation Number : TS-110-HC(GUJ)-2026-GST

Bombay HC to hear Revenue’s appeal on MLI enforceability in April

ITAT: Depreciation on second-hand assets allowable on actual cost; Sec. 43(1) Explanation 3 cannot be invoked mechanically

• In Favour of Assessee
• Citation Number : TS-253-ITAT-2026(CHNY)

SEBI: Cautions public regarding fake STT notices

SEBI: Cautions investors against stock market scams through ‘account handling services’

SC stays HC-order which condoned 52-days delay in Assessee’s appeal

HC: Condones 52-days delay in appeal citing proprietor’s serious ailment; Restores Appeal

• In Favour of Petitioner
• Citation Number : TS-1088-HC(ALL)-2025-GST

SEBI: Debars Co., ex-MD for illegal public issue; Directs refund to investors with interest

New Buyback Tax – Legal Conundrum

New Zealand : Parliament Passes Employment Law Changes to Override Supreme Court Uber Ruling

SC: Citing IBC as product of ‘extensive research’, declines plea to lay down guidelines for group-insolvency

HC: Revenue holds ITRs in trust u/s 8(1)(e) of RTI Act; Frames guidelines for summoning ITRs through matrimonial Courts

• In Favour of Assessee
• Citation Number : TS-252-HC-2026(KAR)

HC: Quashes reassessment, Revenue failed to finalize assessment timely after draft order was passed

• In Favour of Assessee
• Citation Number : TS-201-HC-2026(GUJ)-TP