Presumption of appreciable adverse effect on competition- A case of TV serial...CS (Dr)Rajeev Babel
Section 3(3)(b) of the Competition Act, 2002, inter-alia, creates a presumption that an agreement, or practice carried on, or decision taken ,which limits or controls production, supply, markets, technical development, investments or provision of services has an appreciable adverse effect on competition and is to be treated as a prohibited agreement in terms of Section 3(1) of the Act. The Supreme Court in the case of Competition Commission of India vs. Co-ordination Committee of Artists and Technicians of W.B. Film and Television and others, had already affirmed that once an agreement falls under Section 3(3)(b) of the Act, appreciable adverse effect on competition is presumed. Therefore, if a particular agreement comes in any of the said categories, it is per se treated as adversely effecting the competition to an appreciable extent and comes within the mischief of sub-section (1).
My Article published in the Manupatra's Chartered Accountant's Practice Journal in July, 2017.
Composition scheme under the new GST regime, will be a growth driver for small taxpayers who are carrying out intrastate transaction and not doing import-export of goods. Under the normal scenario, a taxpayer under GST has to file minimum 3 returns monthly and one annual return, thus he is compelled to file 37 returns in a year or penalty will be levied for non-compliance. For small suppliers and manufacturers, it is quite difficult to maintain so detailed books of accounts on a daily basis and record every transaction with supporting documents. Whereas, in composition scheme, only a quarterly return will be uploaded under GSTR-4. The present article examines the pros and cost about the Composition Scheme.
In addition to business needs, the convergence of a broad array of regulation is driving the need for a holistic view of customer activity. This publication explores the challenges in achieving a single customer view.
Presumption of appreciable adverse effect on competition- A case of TV serial...CS (Dr)Rajeev Babel
Section 3(3)(b) of the Competition Act, 2002, inter-alia, creates a presumption that an agreement, or practice carried on, or decision taken ,which limits or controls production, supply, markets, technical development, investments or provision of services has an appreciable adverse effect on competition and is to be treated as a prohibited agreement in terms of Section 3(1) of the Act. The Supreme Court in the case of Competition Commission of India vs. Co-ordination Committee of Artists and Technicians of W.B. Film and Television and others, had already affirmed that once an agreement falls under Section 3(3)(b) of the Act, appreciable adverse effect on competition is presumed. Therefore, if a particular agreement comes in any of the said categories, it is per se treated as adversely effecting the competition to an appreciable extent and comes within the mischief of sub-section (1).
My Article published in the Manupatra's Chartered Accountant's Practice Journal in July, 2017.
Composition scheme under the new GST regime, will be a growth driver for small taxpayers who are carrying out intrastate transaction and not doing import-export of goods. Under the normal scenario, a taxpayer under GST has to file minimum 3 returns monthly and one annual return, thus he is compelled to file 37 returns in a year or penalty will be levied for non-compliance. For small suppliers and manufacturers, it is quite difficult to maintain so detailed books of accounts on a daily basis and record every transaction with supporting documents. Whereas, in composition scheme, only a quarterly return will be uploaded under GSTR-4. The present article examines the pros and cost about the Composition Scheme.
In addition to business needs, the convergence of a broad array of regulation is driving the need for a holistic view of customer activity. This publication explores the challenges in achieving a single customer view.
Extended-spectrum beta-lactamases (ESBLs) have been
found in many pathogenic gram-negative bacteria, but
they are most common in nosocomial isolates of Klebsiella pneumoniae.
A molecular monopoly? HPV testing, the Pap smear and the molecularisation of ...ndbaf03
Hogarth, S., Hopkins, M. M. and Rodriguez, V. (2011), A molecular monopoly? HPV testing, the Pap smear and the molecularisation of cervical cancer screening in the USA. Sociology of Health & Illness. doi: 10.1111/j.1467-9566.2011.01411.x
Sarfaesi act can not override the provisions of the rent control actCS (Dr)Rajeev Babel
My article published in the Manupatra's Journal 'Chartered Accountants Practice Journal' in April 2017 issues.
SUMMARY:
SARFAESI Act does not destroy the pre- existing rights that were created prior to the creation of the mortgage/security was clearly laid down by the Supreme Court in the cases of Harshad Govardhan Sondagar (supra) and Vishal N. Kalsaria (supra) and the High Court of Bombay relied on the decision given in the instant case.
While the SARFAESI Act is concerned with non-performing assets of the banks, the Rent Control Act governs the relationship between a tenant and the landlord and specifies the rights and liabilities of each as well as the rules of ejectment with respect to such tenants. The provisions of the SARFAESI Act cannot be used to override the provisions of the Rent Control Act.
Extended-spectrum beta-lactamases (ESBLs) have been
found in many pathogenic gram-negative bacteria, but
they are most common in nosocomial isolates of Klebsiella pneumoniae.
A molecular monopoly? HPV testing, the Pap smear and the molecularisation of ...ndbaf03
Hogarth, S., Hopkins, M. M. and Rodriguez, V. (2011), A molecular monopoly? HPV testing, the Pap smear and the molecularisation of cervical cancer screening in the USA. Sociology of Health & Illness. doi: 10.1111/j.1467-9566.2011.01411.x
Sarfaesi act can not override the provisions of the rent control actCS (Dr)Rajeev Babel
My article published in the Manupatra's Journal 'Chartered Accountants Practice Journal' in April 2017 issues.
SUMMARY:
SARFAESI Act does not destroy the pre- existing rights that were created prior to the creation of the mortgage/security was clearly laid down by the Supreme Court in the cases of Harshad Govardhan Sondagar (supra) and Vishal N. Kalsaria (supra) and the High Court of Bombay relied on the decision given in the instant case.
While the SARFAESI Act is concerned with non-performing assets of the banks, the Rent Control Act governs the relationship between a tenant and the landlord and specifies the rights and liabilities of each as well as the rules of ejectment with respect to such tenants. The provisions of the SARFAESI Act cannot be used to override the provisions of the Rent Control Act.