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    <title>2023 (12) TMI 1405 - COMPETITION COMMISSION OF INDIA (LB)</title>
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    <description>The anti-profiteering report was found incomplete because the saleable area figures were discrepant, the treatment of flats relatable to landowners remained unclear, and bifurcated CENVAT/ITC figures for rehab and sale buildings were not provided. Supporting documents for homebuyers and consideration received were also not fully produced or verified. As a result, the report could not sustain a final profiteering determination and the matter was remanded for reinvestigation. The DGAP was directed to obtain the missing particulars, reconcile the figures, and submit a complete report.</description>
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    <pubDate>Fri, 29 Dec 2023 00:00:00 +0530</pubDate>
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      <title>2023 (12) TMI 1405 - COMPETITION COMMISSION OF INDIA (LB)</title>
      <link>https://www.taxtmi.com/caselaws?id=460108</link>
      <description>The anti-profiteering report was found incomplete because the saleable area figures were discrepant, the treatment of flats relatable to landowners remained unclear, and bifurcated CENVAT/ITC figures for rehab and sale buildings were not provided. Supporting documents for homebuyers and consideration received were also not fully produced or verified. As a result, the report could not sustain a final profiteering determination and the matter was remanded for reinvestigation. The DGAP was directed to obtain the missing particulars, reconcile the figures, and submit a complete report.</description>
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