Commercial vehicle depreciation, scientifically determined warranty provisions and exempt-income disallowances were resolved in favour of the taxpayer...
Inherited property sale proceeds require capital-gains treatment where ownership is supported by evidence, not suspicion or unverified signature doubt...
Cross-examination of retracted statements is essential where foundational evidence supports a benami allegation and documented funding explanations re...
Capital-goods exemption covers plant-modernisation accessories, while the import restriction applies only to earlier capital-goods components and spar...
Allegations that the exchange granted preferential market access...
Abuse of dominant position allegations against an exchange found not prima facie; regulator reliance on sectoral expertise upheld and no investigation directed.
Contents
Summary
Note
Bookmark
Share
✓ Copied successfully !
Print
Print Options
For full text, please login
Login to TaxTMI
Verification Pending
The Email Id has not been verified. Click on the link we have sent on
Allegations that the exchange granted preferential market access via co-location facilities and secondary servers were examined; the competition regulator found no prima facie abuse of dominant position because the informant failed to establish overt anti competitive harm or denial of market access to investors, and evidence submitted by the exchange and sectoral expert reports did not support preferential access claims. The regulator permissibly relied on sectoral regulator findings and expert reports in forming its view and therefore declined to direct an investigation. The appellate review upheld that approach and dismissed the challenge to the regulator's decision.
Allegations that the exchange granted preferential market access via co-location facilities and secondary servers were examined; the competition regulator found no prima facie abuse of dominant position because the informant failed to establish overt anti competitive harm or denial of market access to investors, and evidence submitted by the exchange and sectoral expert reports did not support preferential access claims. The regulator permissibly relied on sectoral regulator findings and expert reports in forming its view and therefore declined to direct an investigation. The appellate review upheld that approach and dismissed the challenge to the regulator's decision.
Note: It is a system-generated summary and is for quick reference only.