In a recent judgement, the Hon’ble National Company Law Appellate Tribunal (“Appellate Tribunal”) has upheld the order of the Hon’ble National Company Law Tribunal, Ahmedabad Bench (“Tribunal”) and dismissed the appeal preferred by the Income Tax Department against the order of NCLT approving Composite Scheme of Arrangement of Reliance Jio Infocomm Limited & Others (“Respondents”).