Competition Act
Where opposite parties i.e., Hyundai, Reva and Premier held a dominant position in aftermarket for their own brand of spare parts and diagnostic tools, practice of OPs in denying availability of their genuine spare parts severely limited independent repairers and other multi brand service providers in effectively competing with authorized dealers of OPs in aftermarket and, thus, OPs abused their dominant position in contravention of section 4
Income Tax
Where during search and seizure, investments were found in name of assessee, presumption could only be that they formed part of unaccounted income of assessee and mere fact of producing affidavit of close relatives would not be sufficient explanation.
Hemant Kumar Ghosh v. Assistant Commissioner of Income-tax, Spl. Range-4, Patna. MISC. APPEAL NO.141 OF 2008
Hemant Kumar Ghosh v. Assistant Commissioner of Income-tax, Spl. Range-4, Patna. MISC. APPEAL NO.141 OF 2008
Service Tax
'Designated authorities' under Service Tax Voluntary Compliance Encouragement Scheme amount to 'adjudicating authorities', as they pass order/decision; hence, orders passed by them are appealable as per Finance Act, Narasimha Mills (P.) Ltd. v.Commissioner of Central Excise (Appeals). WRIT PETITION NO. 21799 OF 2014
M.P. NO. 1 OF 2014
M.P. NO. 1 OF 2014
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