Managerial remuneration disallowance under s.40A(2)(b) challenged over alleged tax-avoidance; appellate decision restored deletion of addition for dir...
Classification of imported goods as electronic cigarette versus tobacco product reversed for lack of proof; order set aside for jurisdictional overrea...
Reversal of input tax credit in proportion to exempt supply: specificity of show-cause notice required; order set aside, fresh proceedings allowed wit...
Relevant product market was identified as use of Crystalline Durability Admixture in heavy infrastructure projects and geographic market as India; the Maharashtra-only market pleaded by the appellant was rejected for lack of basis. The respondent authority (MSRDC) was held not to be dominant in the relevant market after assessment of market share and project data, and therefore no abuse of dominance under the Competition Act was found; IRC accreditation as an eligibility criterion did not amount to unfair discrimination. No cartelisation or agreement restricting supply was established, no prima facie case required DG investigation, and the appeal was dismissed.
Relevant product market was identified as use of Crystalline Durability Admixture in heavy infrastructure projects and geographic market as India; the Maharashtra-only market pleaded by the appellant was rejected for lack of basis. The respondent authority (MSRDC) was held not to be dominant in the relevant market after assessment of market share and project data, and therefore no abuse of dominance under the Competition Act was found; IRC accreditation as an eligibility criterion did not amount to unfair discrimination. No cartelisation or agreement restricting supply was established, no prima facie case required DG investigation, and the appeal was dismissed.
Note: It is a system-generated summary and is for quick reference only.