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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NCLAT upheld CCI's findings that the dominant OTT messaging platform of A1, controlled by A2, abused its position under Sections 4(2)(a)(i) and 4(2)(c) of the Competition Act through its 2021 privacy policy. The policy imposed unfair, take-it-or-leave-it data-sharing conditions on users and enabled discriminatory access to user data, amounting to exploitative abuse and denial of market access in online display advertising. NCLAT rejected challenges to CCI's jurisdiction and confirmed that competition and data protection regimes operate complementarily. However, it set aside CCI's finding of leveraging under Section 4(2)(e) and quashed the cease-and-desist direction, while affirming other directions. The penalty of Rs. 213.14 crore imposed solely on A2 was upheld. The appeals were allowed in part.
NCLAT upheld CCI's findings that the dominant OTT messaging platform of A1, controlled by A2, abused its position under Sections 4(2)(a)(i) and 4(2)(c) of the Competition Act through its 2021 privacy policy. The policy imposed unfair, take-it-or-leave-it data-sharing conditions on users and enabled discriminatory access to user data, amounting to exploitative abuse and denial of market access in online display advertising. NCLAT rejected challenges to CCI's jurisdiction and confirmed that competition and data protection regimes operate complementarily. However, it set aside CCI's finding of leveraging under Section 4(2)(e) and quashed the cease-and-desist direction, while affirming other directions. The penalty of Rs. 213.14 crore imposed solely on A2 was upheld. The appeals were allowed in part.
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