ITAT: Rejects Nil-ALP determination qua market-survey expenses, considers assessee's increase in investment/sales

• In Favour of Assessee
• Citation Number : TS-122-ITAT-2026(CHNY)-TP

RBI: Releases draft directions exempting select NBFCs from registration requirements; Invites feedback

HC: Summons for inquiry not detention; No 7-day prior notice required u/s 70

• In Favour of Respondent
• Citation Number : TS-60-HC(BOM)-2026-GST

NCLT: Clears amalgamation between Ambuja Cements and subsidiary Sanghi Industries, citing enhanced operational efficiency

HC: HC: HC: Service charges not FTS sans satisfaction of ‘make available’ clause; Assessee not in default u/s 201/201(1A)

• In Favour of Assessee
• Citation Number : TS-153-HC-2026(GUJ)

ITAT: Remits ALP qua IGS; Directs assessee to submit evidence/details in support of its claim

• In Favour of Both, Partially
• Citation Number : TS-125-ITAT-2026(DEL)-TP

ITAT: Upholds CIT(A)’s treatment of amortization of goodwill as an non-operating expense

• In Favour of Assessee
• Citation Number : TS-123-ITAT-2026(CHNY)-TP

HC: Grants permanent injunction favouring Allied Blenders’ “Officer’s Choice” TMs; Restrains deceptively-similar trademark

ITAT: Deletes TP adjustment qua commission received on import and export transaction

• In Favour of Assessee
• Citation Number : TS-124-ITAT-2026(DEL)-TP

ITAT: Rules on plea concerning inclusion/exclusion of comparables in SWD segment

• In Favour of Assessee
• Citation Number : TS-126-ITAT-2026(Bang)-TP

ITAT: Invoking Sec.13(2)(e) basis conjecture, untenable, as individual shareholding doesn’t exceed 20%

• In Favour of Assessee
• Citation Number : TS-152-ITAT-2026(DEL)

From Compliance to Competitiveness: The AEO Advantage in India

NCLT: Can't nullify Consumer Redressal Forum's attachment order, remedy lies before competent consumer authority

ITAT: No DAPE under Article 5(5) of India-Germany DTAA as Indian branch have no involvement in direct business

• In Favour of Assessee
• Citation Number : TS-151-ITAT-2026(Mum)

AAR: Composite residential construction taxable with one-third land deduction; Distinct tax rate for ‘affordable’ apartments

• In Favour of Applicant
• Citation Number : TS-59-AAR(TN)-2026-GST

Union Budget 2026: MAT Credit - a ‘Transitional Incentive’ Put on the Clock

Impact of Budget 2026 Proposals on Middle-class

NCLAT: Backs NSE in co-location matter; Affirms CCI-order closing dominance abuse case

IBC Round-Up – January, 2026

HC: Tribunal alone can direct production of additional evidence, not 'matter of right' under Rule 29

• In Favour of Assessee
• Citation Number : TS-150-HC-2026(TEL)