Invoking of Section 4 of the Competition Act: First criteria ‘Dominant Position’ thereafter ‘Abuse of Dominant Position’
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Section 4 of the Competition Act, 2002 prohibits abuse of dominant position by any enterprise or group. Abuse of dominance dominant position means, (i) imposition, either directly or indirectly, of unfair or discriminatory purchase or sale prices or conditions, including predatory prices of goods or service; (ii) limiting or restricting production of goods or provision of service; (iii) indulging in practices resulting in denial of market accesses; (iv) making the conclusion of contracts subject to acceptable by other parties of supplementary obligations, and (v) using dominant position in one market to enter into or protect other market. To invoke Section 4 of the Act, the pre-condition is that the enterprise or group should enjoy the status of dominant position and there shall be abuse of such dominant position as envisaged under section 4(2) of the Act.
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SUMMARY
The object of the SAFEM Act is to ensure that the properties purchased out of smuggling activities or by illegal means in violation of the provision of the SAFEM Act cannot be permitted to be enjoyed by the convict/detenu or a relative holding the property as benami. However, It is only when link or nexus of properties with convict/detenue or to income from such illegal activity is established, properties standing even in name of a relative can be forfeited. The article highlights a case recently decided by the High Court of Madras, in which Court has opined that where properties of respondent were his individual properties without any nexus to his wife, who was convict/detenue for violation of FERA, properties of respondent being spouse of convict could not be forfeited.
Whether bank acting as debenture trustee can file proceedings under drt
My Article published in 'Chartered Accountant Practice Journal', Sept 2016 issue.
The definition of “debt”, has been given a very wide meaning under section 2(g) of the RDB Act, but Section 17, which prescribes the jurisdiction of the Tribunal, has not amended. Therefore, when a debenture trustee wants to file a proceedings for recovery of the amounts payable to the debenture holders or for the benefits of debenture holders, Section 17 will not apply and hence, the jurisdiction of regular civil court is not excluded. The reason is that in such a case, the bank which is a debenture trustee does not claim recovery of a debt due to itself.
Non disclosure of material facts in the offer doc may debar from assessing th...
Whenever a company opt the IPO route for raising of funds, there should be material disclosure in the Offer documents. The ICDR Regulations provides the manner of disclosure in the offer document. What facts are material in terms of disclosure requirements, is a question of facts. The present article discusses the issues relating to it, findings of the SEBI, imposing of penalty on the company concerned to debar from the securities market and the final verdict of the SAT, in reducing the penalty.
Non disclosure of material facts in the offer doc may debar from assessing th...
Whenever a company opt the IPO route for raising of funds, there should be material disclosure in the Offer documents. The ICDR Regulations provides the manner of disclosure in the offer document. What facts are material in terms of disclosure requirements, is a question of facts. The present article discusses the issues relating to it, findings of the SEBI, imposing of penalty on the company concerned to debar from the securities market and the final verdict of the SAT, in reducing the penalty.
Doing cis activity in guise of running real estate business a case study
My Article published and displayed by the Taxmann.
Citation: [2016] 68 taxmann.com 440 (Article)
SEBI (Collective Investment Schemes) Regulation, 1999 provides details of compulsory registration, business activities and obligations, trustees and their obligations, collective investment scheme, general obligations, inspection and audit, etc., of Collective Investment Management Company.
The present article is a case study of PACL Ltd., which in guise of running real estate business, was actually running sham Collective Investment Schemes (CIS) which were detrimental to interest of investors. SEBI directed PACL to wind up its existing CIS and to refund money collected from investors with promised return, which was challenged in SAT by the company, but SAT justified the decision given by the SEBI.
Bcci’s googly bowl in legal battle
My Article published and displayed by the Taxmann.
Citation: [2015] 64 taxmann.com 232 (Article)
The main aim behind the enactment of the Competition Act, 2002 was to promote efficiency using competition as one of the means of assisting in the creation of market responsive to consumers' preferences. Section 4 of the said Act prohibits abuse of dominance by any enterprise or group. Abuse of dominance has been dealt with in sub-sections 2(a) to 2(e) of section 4.
Doing CIS activity in Guise of Running Real Estate Business: A Case Study
My Article titled as 'Doing CIS activity in Guise of Running Real Estate Business: A Case Study' published and displayed by the Taxmann. Citation: [2016] 68 taxmann.com 72 (Article)
Goodwill-Tax Treatment
Remembering the old days - 32 years back - My Article on 'Goodwill: Tax Treatment' which was published in 1984 in Taxmann.
Editorial Comments: Taxation of goodwill in cases involving its transfer has often presented innumerable problems culminating in the Supreme Court decision in the case of B.C. Srinivasa Setty holding that goodwill generated in a newly commenced business is not subject to capital gains tax. The author of this article first explains the meaning and nature of goodwill and thereafter discusses the debatable question as to whether goodwill can be regarded as a capital asset. He also goes into the question as to whether and when goodwill can be regarded as having a cost of acquisition. A typical case discussed by the author is of payment for goodwill in instalments acquired by a chartered accountant in which case the question arose whether the payments so made were deductible as business-expenditure. Thus, in this article, nearly all controversial aspects of tax treatment of goodwill have been dwelt on with reference to the relevant case law on the subject - Editor
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Sarfaesi act can not override the provisions of the rent control act
Sarfaesi act can not override the provisions of the rent control act
Story of dubbing of tv serial mahabharat i bangla a cs ase on competition act
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Grounds of detention under cofeposa is valid even if one of grounds is legall...
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Penalty for non furnishing of information on combination under section 42 a o...
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After assignment of debts to arc no reference can be filed before bifr
After assignment of debts to arc no reference can be filed before bifr
Amortization of preliminary expenses cannot be stopped if the clock has start...
Amortization of preliminary expenses cannot be stopped if the clock has start...
Forfeiture of properties of relatives of convct under safem act
Forfeiture of properties of relatives of convct under safem act
Whether bank acting as debenture trustee can file proceedings under drt
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Non disclosure of material facts in the offer doc may debar from assessing th...
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Doing cis activity in guise of running real estate business a case study
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定制(nus毕业证书)新加坡国立大学毕业证学位证书实拍图原版一模一样
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1:该专业认证可证明留学生真实身份
2:同时对留学生所学专业登记给予评定
3:国家专业人才认证中心颁发入库证书
4:这个认证书并且可以归档倒地方
5:凡事获得留信网入网的信息将会逐步更新到个人身份内，将在公安局网内查询个人身份证信息后，同步读取人才网入库信息
6:个人职称评审加20分
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The committee’s focus was on ensuring the safety and security of individuals, communities, and the nation as a whole. Throughout its deliberations, the committee aimed to uphold constitutional values such as justice, dignity, and the intrinsic value of each individual. Their goal was to recommend amendments to the criminal laws that align with these values and priorities.
Subsequently, in February, the committee successfully submitted its recommendations regarding amendments to the criminal law. These recommendations are intended to serve as a foundation for enhancing the current legal framework, promoting safety and security, and upholding the constitutional principles of justice, dignity, and the inherent worth of every individual.
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一比一原版麻省理工学院毕业证(MIT毕业证)成绩单如何办理
毕业原版【微信:41543339】【麻省理工学院毕业证(MIT毕业证)】【微信:41543339】成绩单、外壳、offer、留信学历认证（永久存档真实可查）采用学校原版纸张、特殊工艺完全按照原版一比一制作（包括：隐形水印，阴影底纹，钢印LOGO烫金烫银，LOGO烫金烫银复合重叠，文字图案浮雕，激光镭射，紫外荧光，温感，复印防伪）行业标杆！精益求精，诚心合作，真诚制作！多年品质 ,按需精细制作，24小时接单,全套进口原装设备，十五年致力于帮助留学生解决难题，业务范围有加拿大、英国、澳洲、韩国、美国、新加坡，新西兰等学历材料，包您满意。
【我们承诺采用的是学校原版纸张（纸质、底色、纹路），我们拥有全套进口原装设备，特殊工艺都是采用不同机器制作，仿真度基本可以达到100%，所有工艺效果都可提前给客户展示，不满意可以根据客户要求进行调整，直到满意为止！】
【业务选择办理准则】
一、工作未确定，回国需先给父母、亲戚朋友看下文凭的情况，办理一份就读学校的毕业证【微信41543339】文凭即可
二、回国进私企、外企、自己做生意的情况，这些单位是不查询毕业证真伪的，而且国内没有渠道去查询国外文凭的真假，也不需要提供真实教育部认证。鉴于此，办理一份毕业证【微信41543339】即可
三、进国企，银行，事业单位，考公务员等等，这些单位是必需要提供真实教育部认证的，办理教育部认证所需资料众多且烦琐，所有材料您都必须提供原件，我们凭借丰富的经验，快捷的绿色通道帮您快速整合材料，让您少走弯路。
留信网认证的作用:
1:该专业认证可证明留学生真实身份
2:同时对留学生所学专业登记给予评定
3:国家专业人才认证中心颁发入库证书
4:这个认证书并且可以归档倒地方
5:凡事获得留信网入网的信息将会逐步更新到个人身份内，将在公安局网内查询个人身份证信息后，同步读取人才网入库信息
6:个人职称评审加20分
7:个人信誉贷款加10分
8:在国家人才网主办的国家网络招聘大会中纳入资料，供国家高端企业选择人才
留信网服务项目：
1、留学生专业人才库服务（留信分析）
2、国（境）学习人员提供就业推荐信服务
3、留学人员区块链存储服务
→ 【关于价格问题（保证一手价格）】
我们所定的价格是非常合理的，而且我们现在做得单子大多数都是代理和回头客户介绍的所以一般现在有新的单子 我给客户的都是第一手的代理价格，因为我想坦诚对待大家 不想跟大家在价格方面浪费时间
对于老客户或者被老客户介绍过来的朋友，我们都会适当给一些优惠。
选择实体注册公司办理，更放心，更安全！我们的承诺：客户在留信官方认证查询网站查询到认证通过结果后付款，不成功不收费！
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Secure Your Brand: File a Trademark Today
A "File Trademark" is a legal term referring to the registration of a unique symbol, logo, or name used to identify and distinguish products or services. This process provides legal protection, granting exclusive rights to the trademark owner, and helps prevent unauthorized use by competitors.
Visit Now: https://www.tumblr.com/trademark-quick/751620857551634432/ensure-legal-protection-file-your-trademark-with?source=share
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原版纸张【微信：741003700 】【(aut毕业证书)新西兰奥克兰理工大学毕业证文凭】【微信：741003700 】学位证，留信认证（真实可查，永久存档）offer、雅思、外壳等材料/诚信可靠,可直接看成品样本，帮您解决无法毕业带来的各种难题！外壳，原版制作，诚信可靠，可直接看成品样本。行业标杆！精益求精，诚心合作，真诚制作！多年品质 ,按需精细制作，24小时接单,全套进口原装设备。十五年致力于帮助留学生解决难题，包您满意。
本公司拥有海外各大学样板无数，能完美还原海外各大学 Bachelor Diploma degree, Master Degree Diploma
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留信网认证的作用:
1:该专业认证可证明留学生真实身份
2:同时对留学生所学专业登记给予评定
3:国家专业人才认证中心颁发入库证书
4:这个认证书并且可以归档倒地方
5:凡事获得留信网入网的信息将会逐步更新到个人身份内，将在公安局网内查询个人身份证信息后，同步读取人才网入库信息
6:个人职称评审加20分
7:个人信誉贷款加10分
8:在国家人才网主办的国家网络招聘大会中纳入资料，供国家高端企业选择人才
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本公司拥有海外各大学样板无数，能完美还原海外各大学 Bachelor Diploma degree, Master Degree Diploma
1:1完美还原海外各大学毕业材料上的工艺：水印，阴影底纹，钢印LOGO烫金烫银，LOGO烫金烫银复合重叠。文字图案浮雕、激光镭射、紫外荧光、温感、复印防伪等防伪工艺。材料咨询办理、认证咨询办理请加学历顾问Q/微741003700
留信网认证的作用:
1:该专业认证可证明留学生真实身份
2:同时对留学生所学专业登记给予评定
3:国家专业人才认证中心颁发入库证书
4:这个认证书并且可以归档倒地方
5:凡事获得留信网入网的信息将会逐步更新到个人身份内，将在公安局网内查询个人身份证信息后，同步读取人才网入库信息
6:个人职称评审加20分
7:个人信誉贷款加10分
8:在国家人才网主办的国家网络招聘大会中纳入资料，供国家高端企业选择人才
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XYZ-v.-state-of-Maharashtra-Bombay-HC-Writ-Petition-6340-2023.pdf
असंगत न्यायालयी फैसलों के कारण भारत में महिलाओं को सुरक्षित गर्भपात के लिए एक भ्रामक और अनुचित कानूनी लड़ाई का सामना करना पड़ रहा है।
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