Revenue neutrality in domestic related-party loans can require deletion of interest transfer pricing adjustments after domestic-transaction verificati...
Pre-enactment land-sale agreements escape stamp-duty value substitution where substantial banking-channel consideration was received before Section 43...
No prima facie case of contravention u/ss 3 or 4 of the Competition Act, 2002 was found against the parties. The Commission observed mere price parallelism without plus factors is insufficient to establish cartelization. OP-1's requirements/conditions as a consumer cannot be deemed anti-competitive. Lack of evidence to support allegations of bid-rigging or abuse of dominance led to the closure of the matter u/s 26(2).
No prima facie case of contravention u/ss 3 or 4 of the Competition Act, 2002 was found against the parties. The Commission observed mere price parallelism without plus factors is insufficient to establish cartelization. OP-1's requirements/conditions as a consumer cannot be deemed anti-competitive. Lack of evidence to support allegations of bid-rigging or abuse of dominance led to the closure of the matter u/s 26(2).
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