On CNBC's “Mad Money Lightning Round,” Jim Cramer said The Goldman Sachs Group, Inc. (NYSE:GS) is going to be the “big winner” in IPOs and M&A. Supporting his view, BMO Capital analyst Brennan Hawken raised the price target on the stock from $905 to $972 on Tuesday. “They have more business than they can handle,” Cramer said when asked about Taiwan Semiconductor Manufacturing Company Limited (NYSE:TSM). “Even tonight, ARM Holdings said that they…