Dispute Resolution Panel objections must reach both prescribed forums; otherwise assessment may proceed and statutory appeal remains the proper remedy...
Political contribution deductions require recipient party compliance with contribution-reporting conditions; banking-channel donations alone do not qu...
Aggregation under TNMM prevents selective testing of intra-group services without comparable uncontrolled transactions, while appellate additional cla...
Protective assessment cannot duplicate identical receipts under competing characterisations; remote services did not establish a taxable permanent est...
Price parallelism alone cannot establish a cartel u/s 3(3)(a) of the Competition Act, 2002. Evidence of parallel pricing must be supplemented with "plus factors" demonstrating conscious conduct rather than independent business decisions. In the present case, the limited evidence of exchange of calls between sugar mills and the industry association is insufficient to establish a contravention. No case of violation can be made out against any party, and the matters are directed to be closed forthwith. The order does not qualify for confidential treatment u/s 57 of the Act.
Price parallelism alone cannot establish a cartel u/s 3(3)(a) of the Competition Act, 2002. Evidence of parallel pricing must be supplemented with "plus factors" demonstrating conscious conduct rather than independent business decisions. In the present case, the limited evidence of exchange of calls between sugar mills and the industry association is insufficient to establish a contravention. No case of violation can be made out against any party, and the matters are directed to be closed forthwith. The order does not qualify for confidential treatment u/s 57 of the Act.
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