HC: Protects Aman Gupta’s personality rights; Restrains AI/deepfake misuse, directs takedown of infringing content

NCLT: Sanctions scheme of amalgamation of Duro Flex, others with Kunj Bihari Food Processors

NCLT: Dispenses with shareholders, creditors meetings in amalgamation scheme involving Adani Electricity, wholly-owned subsidiaries

AAR: Black mineral/alkaline water classifiable as “mineral water”, attracts 5% Levy

• In Favour of Applicant
• Citation Number : TS-345-AAR(GUJ)-2026-GST

HC: Quashes non-speaking refund rejection, ignoring Assessee’s distinct-person plea; Directs de novo adjudication

• In Favour of Petitioner
• Citation Number : TS-343-HC(BOM)-2026-GST

AAR: Questions on sufficiency of documentary-evidences related to SEZ operations beyond scope of advance-ruling jurisdiction

• In Favour of Not Available
• Citation Number : TS-344-AAR(GUJ)-2026-GST

Conversion of CCDs & Taxability u/s 56(2)(viib)

ITAT: No capital gains account deposit needed if funds utilized before filing belated return; Allows Sec. 54 deduction

• In Favour of Both, Partially
• Citation Number : TS-679-ITAT-2026(Mum)

Taxation of Corporate Guarantees under GST - Light At The End Of The Tunnel?

SC: SC: Interest on capital borrowed for subsidiary’s benefit is deductible business expenditure; Allows deduction u/s 36(1)(iii)

• In Favour of Assessee
• Citation Number : TS-678-SC-2026

HC: Preliminary arbitral meeting minutes have no bearing on T&Cs of written contract between parties

HC: Refers JioStar-Absolute Legends dispute over Legends League Cricket media rights to arbitration

SC frames questions of law in DDT vs DTAA rate controversy; Hearing in August

HC: Sets aside TRAN-1 credit denial, remands matter over non-consideration of CIDCO’s service-tax payment certificate

• In Favour of Petitioner
• Citation Number : TS-342-HC(BOM)-2026-GST

ITAT: ITAT: No TDS obligation u/s 195 by Tata Industries on share purchase from non-resident shareholders; Follows Vodafone ruling

• Citation Number : TS-677-ITAT-2026(Mum)

HC: Arbitration clause survives even if contract is void; Refuses to interfere with arbitral award

Government revises SWS/AIDC on gold, silver, platinum imports from May 13

SEBI: “Due-diligence obligations of KMPs can’t be delegated to internal depts.”; Penalises Future Retail’s former-officials

ITAT: Business decisions for reorganization cannot be questioned without proof of sham; Cites bonafide transfer u/s 47(iv)

• In Favour of Assessee
• Citation Number : TS-676-ITAT-2026(CHNY)

HC: Dismisses former Jharkhand Minister’s plea against rejection of discharge petition in tender scam case