Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
NCLAT partially allowed the appeal, upholding violations of Section 4(2)(a)(i) and 4(2)(e) related to Google's dominant position in mobile operating systems and app stores. The tribunal modified the penalty to INR 2,16,69,12,773 (approximately USD 2.98 million), calculated at 7% of relevant turnover from the preceding three financial years. The court rejected claims of violations under Sections 4(2)(a)(ii), 4(2)(b)(ii), and 4(2)(c), and partially set aside the CCI's directions regarding Google's practices in the digital marketplace.
NCLAT partially allowed the appeal, upholding violations of Section 4(2)(a)(i) and 4(2)(e) related to Google's dominant position in mobile operating systems and app stores. The tribunal modified the penalty to INR 2,16,69,12,773 (approximately USD 2.98 million), calculated at 7% of relevant turnover from the preceding three financial years. The court rejected claims of violations under Sections 4(2)(a)(ii), 4(2)(b)(ii), and 4(2)(c), and partially set aside the CCI's directions regarding Google's practices in the digital marketplace.
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