The case examined allegations of market access denial and abuse of dominance in digital advertising and search services. The Commission closed the matter, holding that vague pleadings and lack of specific evidence did not establish a prima facie violation.
The Commission held that allegations over AI-based alteration of a film did not establish anti-competitive conduct. In the absence of evidence linking the conduct to Sections 3 or 4, the case was closed under Section 26(2).
The issue was whether SEZ deduction could be denied for alleged late filing of Form 56F. The Tribunal held that filing within the CBDT-extended deadline was valid and CPC erred in disallowance. The ruling confirms that statutory extensions must be honoured in return processing.
The issue was whether payments received by private firms were genuine business income or tainted funds. The Tribunal held that advance payments and manipulated tendering showed diversion of NRHM money, justifying attachment.
The Supreme Court reinstated a judicial officer removed solely for granting bail without citing a statute in four cases. The Court emphasized that judicial errors alone cannot justify disciplinary action and awarded full back wages.
Courts have validated the faceless assessment framework while insisting on strict adherence to fairness. The key takeaway is that efficiency cannot override the right to a meaningful hearing.
This article explains how the UAE’s APA regime reduces transfer pricing disputes. The key takeaway is enhanced predictability for complex related-party transactions.
This article explains how GST applies by defining supply, bundled transactions, and tax levy. The key takeaway is that understanding these sections prevents misclassification and disputes.
This article breaks down GST rates on hotels, air travel, tour packages, and food. The key takeaway is how composite tour structures affect the final tax cost.
The analysis explains how restricting PPIRP to MSMEs is causing missed opportunities for value preservation. It highlights why larger corporates may benefit more from a regulated pre-pack framework.
