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...
Data transmission equipment classification under CTSH 8517 62 remains distinct from residual classification, with exemption evidence requiring scrutin...
The Competition Commission of India (CCI) examined whether Indian Rare Earths Limited (IREL), a public sector undertaking, contravened Section 4 of the Competition Act, 2002, by abusing its dominant position in the market for mining and supply of Beach Sand Sillimanite in India. CCI held that IREL is an 'enterprise' under the Act and the relevant geographic market is India. Despite IREL's high market share, CCI found no evidence of excessive or discriminatory pricing by IREL in violation of Sections 4(2)(a)(ii) and 4(2)(a)(i) respectively. CCI observed that differential pricing based on quantity, customer relationships, and assured offtake is a normal business practice. Consequently, CCI concluded that IREL did not contravene the provisions of Section 4 and directed the matter to be closed, while addressing confidentiality requests from parties.
The Competition Commission of India (CCI) examined whether Indian Rare Earths Limited (IREL), a public sector undertaking, contravened Section 4 of the Competition Act, 2002, by abusing its dominant position in the market for mining and supply of Beach Sand Sillimanite in India. CCI held that IREL is an 'enterprise' under the Act and the relevant geographic market is India. Despite IREL's high market share, CCI found no evidence of excessive or discriminatory pricing by IREL in violation of Sections 4(2)(a)(ii) and 4(2)(a)(i) respectively. CCI observed that differential pricing based on quantity, customer relationships, and assured offtake is a normal business practice. Consequently, CCI concluded that IREL did not contravene the provisions of Section 4 and directed the matter to be closed, while addressing confidentiality requests from parties.
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