Transfer-pricing treatment of ITeS margins excludes pass-through tax recoveries and separate delayed-receivables interest after working-capital adjust...
Capacity-utilisation adjustments under TNMM can neutralise substantiated COVID-related idle costs where underutilisation materially affects profitabil...
TNMM functional comparability requires excluding rice manufacturers from a pure Basmati rice trader's benchmark and recognising operating export recei...
Working-capital adjustment subsumes delayed-receivable effects in TNMM benchmarking of captive software-development services, avoiding separate notion...
Transfer-pricing comparability requires exclusion of financially illogical super-profit comparables and correction of unsupported annual-report and ma...
Charitable character assessment preserves Section 80G approval despite inclusive spiritual teachings and incidental religious expenditure within the s...
Penalty proceedings for cash-loan acceptance require assessment proceedings and recorded Assessing Officer satisfaction; absent these, the proceedings...
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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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