Working-capital adjustment determines whether software-services transfer-pricing margins fall within the statutory tolerance range, eliminating any ad...
Permanent establishment deductions upheld for expatriate salaries, direct costs and trading losses, while head-office costs require fresh classificati...
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The Commission perused the material and public domain information. The Informant alleged unfair and discriminatory interest rate hikes, frequent increases, and pre-payment penalties by OP-1, creating barriers for new entrants as consumers would be disinclined to switch due to potential losses. Conduct allegedly violated Sections 3(1), 3(2), and 4 of the Competition Act, 2002. The relevant market was delineated as 'provision of loan against property in India'. OP-1's dominance was not established due to the competitive presence of numerous banks, NBFCs, and housing finance companies. Allegations of aftermarket abuse were rejected as misplaced. No prima facie case was made out u/ss 3 and 4. The matter was closed u/s 26(2) as no competition concerns arose.
The Commission perused the material and public domain information. The Informant alleged unfair and discriminatory interest rate hikes, frequent increases, and pre-payment penalties by OP-1, creating barriers for new entrants as consumers would be disinclined to switch due to potential losses. Conduct allegedly violated Sections 3(1), 3(2), and 4 of the Competition Act, 2002. The relevant market was delineated as 'provision of loan against property in India'. OP-1's dominance was not established due to the competitive presence of numerous banks, NBFCs, and housing finance companies. Allegations of aftermarket abuse were rejected as misplaced. No prima facie case was made out u/ss 3 and 4. The matter was closed u/s 26(2) as no competition concerns arose.
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