HC: Rejects Shapoorji Pallonji Group Co.'s revival plea for Swadeshi Mills, terms proposal ‘mala fide’

ITAT: Trusts created for relatives are exempt from tax u/s 56(2)(x) exceptions, doesn't cover 'non-relative' beneficiaries

• In Favour of Assessee
• Citation Number : TS-244-ITAT-2026(CHNY)

GST 2.0 for Intermediaries - Unlocking India's Global Services Export Potential

HC: Affirms injunction in favour of Reckitt for “Robin” bird mark; Passing-off survives despite dual registration

AAR: IIM Ahmedabad is ‘specified person’ u/s 51; Liable to deduct TDS

• In Favour of Respondent
• Citation Number : TS-107-AAR(GUJ)-2026-GST

AAR: Supply of liquid ink for digital-presses under per-click billing model by HP constitutes ‘composite supply’

• In Favour of Applicant
• Citation Number : TS-1087-AAR(MAH)-2025-GST

IBBI: Expands Information Memorandum disclosure requirements; Tightens valuation norms

HC: Non-supply of verification reports, rushed adjudication vitiates order denying transitional credit to Pidilite

• In Favour of Petitioner
• Citation Number : TS-106-HC(BOM)-2026-GST

ITAT: Ex MP Pratibha Singh liable for unexplained LIC investment; Indirect cash transfers don’t prove HUF ownership

• In Favour of Revenue
• Citation Number : TS-243-ITAT-2026(CHANDI)

ITAT: Rejection of trust’s regular registration untenable when application filed within 3-months from provisional approval

• In Favour of Assessee
• Citation Number : TS-242-ITAT-2026(Ahd)

HC: Same transaction cannot be re-assessed by different authorities; Invokes ‘Nemo Debet Bis Vexari’ to quash second reassessment

• In Favour of Assessee
• Citation Number : TS-241-HC-2026(ORI)

HC: Trial must proceed unless nexus between property and scheduled-offence excluded; Rejects public servant's plea

HC: Ancestral or inherited property not immune from PMLA attachment; Rejects appeal

Madras HC terms ‘clubbed SCN’ batch as academic; Remands matter, adjudication subject to Revenue’s pending appeal

Maharashtra waives e-way bills for motor vehicles transported for road-testing

ITAT: Holds disallowance on technical grounds cannot oust benefit conferred by law; Allows Sec.80IAC deduction

• In Favour of Assessee
• Citation Number : TS-240-ITAT-2026(DEL)

DGTR amends Final Findings recommending ADD on Chinese origin PET Resin

India secures preferential access to two-thirds of global trade through FTAs

HC: Sets aside arbitral award fastening liability on underwriters sans legally enforceable liability; Allows appeal

ITAT: Remits entity vs segmental level benchmarking issue; Deletes adjustment qua interest on receivables

• In Favour of Both, Partially
• Citation Number : TS-195-ITAT-2026(CHNY)-TP