Charitable trust registration requires a specified-violation notice; settled cash deposits and related-party payments did not justify cancellation or ...
External development charges trigger TDS under section 194C, while disputed administrative payments require factual verification and fresh adjudicatio...
Section 270AA penalty immunity requires identified statutory defaults and a hearing before rejection; reassessment disclosure may constitute under-rep...
Section 80JJAA employee-cost deduction allowed for deployed staff but barred against transfer-pricing income enhancement, with pricing issues remanded...
Transfer-pricing methodology protects commercially genuine associated-enterprise payments, while pre-2016 secondary adjustments and related notional i...
Negative liens over operating assets can constitute international transactions requiring arm's-length pricing reflecting restricted borrowing and expa...
Cross-examination rights in Customs Broker revocation inquiries require witness examination; procedural denial may be cured through fresh adjudication...
The CCI (Determination of Cost of Production) Regulations, 2025 establish comprehensive guidelines for determining cost in competition law proceedings. The regulations define multiple cost concepts including average variable cost, total cost, and long run average incremental cost, with average variable cost serving as the primary proxy for marginal cost. The CCI retains discretion to consider alternative cost methodologies in specific cases, subject to written justification. The regulations provide mechanisms for expert engagement, confidentiality requests, and preserve continuity with prior regulatory frameworks by ensuring existing proceedings and actions remain valid under the new regulatory structure.
The CCI (Determination of Cost of Production) Regulations, 2025 establish comprehensive guidelines for determining cost in competition law proceedings. The regulations define multiple cost concepts including average variable cost, total cost, and long run average incremental cost, with average variable cost serving as the primary proxy for marginal cost. The CCI retains discretion to consider alternative cost methodologies in specific cases, subject to written justification. The regulations provide mechanisms for expert engagement, confidentiality requests, and preserve continuity with prior regulatory frameworks by ensuring existing proceedings and actions remain valid under the new regulatory structure.
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