Transfer pricing comparability requires functional alignment and permits working capital adjustment, while APA margins cannot govern non-covered years...
Treaty benefit, goodwill depreciation and hedging costs: export commission disallowed, while key business deductions and depreciation claims succeeded...
Undisclosed foreign asset classification requires an unexplained source; unrebutted affidavits and corroborative evidence defeated the Black Money Act...
The Competition Commission of India (CCI) observed that compliance with sectoral regulator's framework remains independent of any practice falling afoul of the Competition Act. CCI's jurisdiction is not ousted by overlap with sectoral regulator. Allegations in the matter are determinable within CCI's legal mandate. CCI delineated the relevant market as 'provision of internet exchange services in India'. Based on data, CCI found that the Opposite Party does not appear dominant in the relevant market. Consequently, no competition concern arises, and the matter is closed u/s 26(2) of the Act.
The Competition Commission of India (CCI) observed that compliance with sectoral regulator's framework remains independent of any practice falling afoul of the Competition Act. CCI's jurisdiction is not ousted by overlap with sectoral regulator. Allegations in the matter are determinable within CCI's legal mandate. CCI delineated the relevant market as 'provision of internet exchange services in India'. Based on data, CCI found that the Opposite Party does not appear dominant in the relevant market. Consequently, no competition concern arises, and the matter is closed u/s 26(2) of the Act.
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