Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
The HC dismissed the petition seeking setting aside of an order of Respondent No.1 (CCI) and a direction to re-examine information, holding that the impugned order under Section 26(1) of the Competition Act lawfully recorded a prima facie opinion and directed the DG to investigate. The court held Section 26(2-A) (inserted 2023) aims solely at avoiding duplicate proceedings and does not impose a jurisdictional bar on CCI entertaining distinct or new complaints; CCI need only consider Section 26(2-A) when deciding to close a matter under Section 26(2) or 26(2-A). No entitlement to a hearing attaches at the prima facie stage; thus no infirmity was found and the petition was dismissed.
The HC dismissed the petition seeking setting aside of an order of Respondent No.1 (CCI) and a direction to re-examine information, holding that the impugned order under Section 26(1) of the Competition Act lawfully recorded a prima facie opinion and directed the DG to investigate. The court held Section 26(2-A) (inserted 2023) aims solely at avoiding duplicate proceedings and does not impose a jurisdictional bar on CCI entertaining distinct or new complaints; CCI need only consider Section 26(2-A) when deciding to close a matter under Section 26(2) or 26(2-A). No entitlement to a hearing attaches at the prima facie stage; thus no infirmity was found and the petition was dismissed.
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