Penny-stock additions require transaction-specific evidence; general investigation material alone cannot establish undisclosed income or accommodation...
Transfer pricing comparability prioritises reliable external CUPs and foreign-currency LIBOR benchmarks for exports, borrowings and delayed receivable...
Section 153C satisfaction and seized electronic records sustained unexplained-investment addition, subject to proportionate ownership-share verificati...
Dispute concerns whether increased coal handling coordination and liaisoning charges imposed via three third-party entities constituted abuse of dominance by the port operator. The analysis treats the relevant product and geographic market as limited to the port operator alone, finding it dominant. Evidence from multiple users and the DG established the charges were mandatory during 201112 to 201415 and that the third parties were controlled in conduct by the same group, producing an appreciable adverse effect on competition. Consequently the impugned CCI order is set aside and the matter remanded to the CCI for fresh adjudication with opportunity to be heard.
Dispute concerns whether increased coal handling coordination and liaisoning charges imposed via three third-party entities constituted abuse of dominance by the port operator. The analysis treats the relevant product and geographic market as limited to the port operator alone, finding it dominant. Evidence from multiple users and the DG established the charges were mandatory during 201112 to 201415 and that the third parties were controlled in conduct by the same group, producing an appreciable adverse effect on competition. Consequently the impugned CCI order is set aside and the matter remanded to the CCI for fresh adjudication with opportunity to be heard.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4828 
Join Channel 
