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Judiciary

Employment Condition not a Violation of CCI Act Section 4(2)(a)(i): CCI

August 26, 2023 2724 Views 0 comment Print

Analysis of the case between Transvahan Technologies and S.R. Venkatesan regarding unfair employment conditions under the CCI Act’s Section 4.

Tata Motors not guilty of coercing dealers and imposing unfair practices: CCI

August 26, 2023 2199 Views 0 comment Print

Dive deep into the Competition Commission of India’s ruling in the case between Neha Gupta and Tata Motors. Explore the allegations, analysis, and conclusions drawn.

Initiation of Patent Rights Legal Proceedings by Dominant Player is Abuse?

August 26, 2023 540 Views 0 comment Print

CCI delves into whether patent litigation by dominant firms can be viewed as anti-competitive conduct, based on case of Macleods Pharmaceuticals vs Boehringer Ingelheim.

NABL’s Requirements for laboratories Not Dominant Position Abuse: CCI

August 26, 2023 1158 Views 0 comment Print

Analyzing the CCI’s stance on NABL requirements for labs. Key insights into calibration, unannounced assessments, and lab structure mandates.

House possession date Non- disclosure is abuse of dominant position: CCI

August 26, 2023 489 Views 0 comment Print

Detailed analysis of Ramesh Kumar vs. Chandigarh Housing Board case, highlighting CHB’s abuse of dominant position in housing scheme possessions.

Section 254(2): ITAT cannot rectify any mistake not apparent from record

August 25, 2023 1713 Views 0 comment Print

Dive deep into case of DCIT Vs Suman Solanki, as ITAT Jaipur discusses its authority to rectify mistakes, amendments from Finance Act, 2021, and interpretation of Section 254(2).

Interest on Pre-deposit Refund payable after 3 Months from Tribunal Order

August 25, 2023 1701 Views 0 comment Print

CESTAT Ahmedabad held that appellant are entitled for the interest from the 3 months of the order of the tribunal till the refund of pre-deposit was granted.

Revisionary proceedings u/s 263 justified if no proper inquiry by AO

August 25, 2023 396 Views 0 comment Print

ITAT Jaipur held that invocation of revisionary proceedings u/s 263 of the Income Tax Act justified in absence of proper inquiry by AO which renders the assessment order erroneous as well as prejudicial to the interest of revenue.

Delay in filing appeal beyond extended period of 30 days not condonable

August 25, 2023 4881 Views 0 comment Print

CESTAT Allahabad held that any delay in filing of an appeal beyond the extended period of thirty days after expiry of normal period of sixty days, cannot be condoned

Cash Credit Addition Deletion by CIT(A) without Verification is Unjustified

August 25, 2023 495 Views 0 comment Print

ITAT Delhi held that addition of cash credits in various bank accounts deleted by CIT(A) without verifying the persons/firm/Companies from whom the alleged amount has been credited is bad-in-law. Accordingly, matter resorted to the file of AO.

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