Regulatory consolidation for investment advisers: SEBI issues master circular consolidating guidance and prescribing compliance, reporting, fees and s...
Reopening of assessment cannot rest solely on an audit party's opinion; reassessment under Section 147/148 is impermissible and power of revision shou...
Tested party selection: functional analysis identified the least complex unit as the appropriate tested party, altering the transfer pricing adjustmen...
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.
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