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 ...
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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