CCI: Allows combination involving Bhushan Power and Steel, JSW Sambalpur, JFE, and JSW Kalinga

CCI: Approves acquisition of 50.01% equity share capital of Thriveni Pellets by Tata Steel

HC: Stays recovery due to non-furnishing of Form 10CCB; Directs Revenue to consider amending relevant Rule 18BBB

• In Favour of Assessee
• Citation Number : TS-66-HC-2026(DEL)

AAR: CKD supply of e-rickshaw classifiable as finished vehicle if essential components present; Attracts 5% GST

• In Favour of Applicant
• Citation Number : TS-25-AAR(WB)-2026-GST

From Goa to Global – Colorcon Ruling Reaffirms Treaty Supremacy

NCLT: Admits Catalyst Trusteeship’s insolvency plea against Blu-Smart Charge over Rs. 142 cr. default

CBDT notifies Sec.10(46A)(b) exemption for ‘Agra Development Authority’

CBDT notifies Sec.10(46A)(b) exemption for ‘Aligarh Development Authority’

CBDT notifies Sec.10(46A)(b) exemption for ‘Barnala Improvement Trust’

HC: Li & Fung’s services to overseas group entity on independent basis, not ‘intermediary’; Grants refund

• In Favour of Petitioner
• Citation Number : TS-1063-HC(KAR)-2025-GST

HC: Addresses gaps in faceless DRP procedure; Directs authorities to not accept objections without proof of service to AO

• In Favour of Assessee
• Citation Number : TS-65-HC-2026(DEL)

ITAT: Income offered in subsequent years cannot be taxed again in current AY under project completion method; Deletes addition

• In Favour of Assessee
• Citation Number : TS-64-ITAT-2026(DEL)

SC: Cess can't be collected before constitution of Welfare Boards; Affirms arbitral awards against NHAI

ITAT: Deletes addition towards alleged ‘on money’ receipt basis assumptions, absent cogent evidence

• In Favour of Assessee
• Citation Number : TS-33-ITAT-2026(Ahd)

Analysis of Tiger Global judgment by ASG N. Venkataraman

NCLT: Directs convening of shareholders, unsecured creditors meeting for Slintel-6sense amalgamation

NCLT: Approves amalgamation of Hilton Group entities aimed at eliminating 'additional costs', 'effort'

NCLT: Approves DLF Ltd.’s amalgamation with 16 wholly-owned subsidiaries

NCLT: Clears Poonawalla Finance demerger splitting lending, real estate operations

ITAT: Grants employee-cost adjustment for captive SWD provider; Considers covid-impact, industry reality

• In Favour of Assessee
• Citation Number : TS-816-ITAT-2025(Bang)-TP