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    <title>Methodology for Determination of Penalty under proviso to Section 27(B) of the Act</title>
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    <description>Where a contravention arises from an anti competitive agreement by a cartel, the Commission may impose a penalty under the proviso to Section 27(b) of the Act, and profit after tax shall be considered as the base for determining that penalty; the Commission may also have due regard to the factors specified in paragraph 3(2) of the Guidelines.</description>
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      <description>Where a contravention arises from an anti competitive agreement by a cartel, the Commission may impose a penalty under the proviso to Section 27(b) of the Act, and profit after tax shall be considered as the base for determining that penalty; the Commission may also have due regard to the factors specified in paragraph 3(2) of the Guidelines.</description>
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