Receipt of immovable property requires actual possession or enjoyment; redevelopment allotments exchanged for tenancy rights fall outside deemed incom...
Section 80P deduction covers Souharda credit societies, including qualifying surplus-deposit interest, subject to member KYC verification for cash dep...
Transfer-pricing benchmarking and capital-receipt principles sustained taxpayer relief, while unsupported property-advance write-offs remained disallo...
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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