Straight-line lease rental accounting change results in penalty quashed where disclosed accounts and bona fide arguable accounting interpretation exis...
Allocation of enhanced FSI/TDR proceeds between cooperative society and individual flat-owners; tribunal deletes society LTCG addition, remits 80P ver...
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.
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