Wednesday, September 1, 2021

No case of anti-competitive practice made out against OPs as there was no record to show cartelization

COMPETITION LAW : Where OP bidders quoted identical price in a tender floated by AIIMS for surgical tape, but there was no materiel on record suggesting collusion among these parties in respect of fixing prices for bids, same was not violation of section 3

from www.taxmann.com Latest Case Laws https://ift.tt/3t5rN5l
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AO can’t disallow cost of improvement merely relying on enquiries made with assessee’s neighbour: ITAT

INCOME TAX : Where assessee had purchased a flat and incurred expenditure of Rs. 23 lakhs for purpose of renovating house and Assessing Offi...