https://www.taxtmi.com/caselaws?id=792540 In merger control, a composite transaction involving inter-connected steps must be disclosed in a single notice, and the regulator must assess substance over form where linked arrangements are already before it. A filed and approved notification is not non-notification merely because the regulator later re-characterises the disclosed material, so Section 43A is not engaged on that basis. Allegations under Sections 44 and 45 require specific proof of materially false statements, knowing omission, or wilful suppression. The one-year limit in the proviso to Section 20(1) restricts reopening of a combination review, and the Act does not confer a post-approval power to suspend approval or compel fresh notification without clear statutory authority. en-us Wed, 27 May 2026 00:00:00 +0530 Sat, 30 May 2026 08:29:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=792540 In merger control, a composite transaction involving inter-connected steps must be disclosed in a single notice, and the regulator must assess substance over form where linked arrangements are already before it. A filed and approved notification is not non-notification merely because the regulator later re-characterises the disclosed material, so Section 43A is not engaged on that basis. Allegations under Sections 44 and 45 require specific proof of materially false statements, knowing omission, or wilful suppression. The one-year limit in the proviso to Section 20(1) restricts reopening of a combination review, and the Act does not confer a post-approval power to suspend approval or compel fresh notification without clear statutory authority. Case-Laws Law of Competition Wed, 27 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=792540