Development agreements require legal possession or effective enjoyment for capital gains transfer; permissive possession and deferred consideration de...
Prolonged sterilisation of development rights supports capital-gains treatment, while business-income disallowances cannot govern capital-gains comput...
Additional evidence in transfer pricing dispute leads to fresh examination, while tax deductions, TDS credit, fee and refund interest require verifica...
Category II AIF pass-through taxation preserves non-business income character; investment receipts cannot be reclassified without applying recognised ...
The CCI amended various provisions of the Competition Commission of India (General) Regulations, 2009. Key changes include requirements for parties seeking confidentiality over information or documents, setting up a Confidentiality Ring, filing undertakings in the form of affidavits, and timelines for inspection and grant of certified copies. The regulations empower the CCI to extend timelines in exceptional cases and continue proceedings if parties fail to adhere to given timelines. These amendments aim to enhance transparency and efficiency in competition law proceedings.
The CCI amended various provisions of the Competition Commission of India (General) Regulations, 2009. Key changes include requirements for parties seeking confidentiality over information or documents, setting up a Confidentiality Ring, filing undertakings in the form of affidavits, and timelines for inspection and grant of certified copies. The regulations empower the CCI to extend timelines in exceptional cases and continue proceedings if parties fail to adhere to given timelines. These amendments aim to enhance transparency and efficiency in competition law proceedings.
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