Pharmaceutical promotion and transfer-pricing comparability principles limited disallowances, while uncorroborated search allegations and unsupported ...
Business expenditure substantiation supports scrap credits, statutory payments and expense claims, while depreciation requires proof of actual busines...
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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