Taxmann Competition Laws Manual with Case Laws Digest Edition Dec 2025

Taxmann Competition Laws Manual with Case Laws Digest Edition Dec 2025

Taxmann Competition Laws Manual with Case Laws Digest Edition Dec 2025

The Present Publication is the 15^th Edition | 2026, amended upto 15^th November 2025. This book is authored/edited by Taxmann’s Editorial Board with the following noteworthy features:

• [Incorporates the Latest Amendments] Covers the Competition (Amendment) Act 2023 in detail, explaining each amendment and its practical impact
• [Comprehensive Commentary & Analysis]
  • Detailed discussions on anti-competitive agreements (including cartels), abuse of dominant position, and combination regulations
  • Insightful interpretations of new concepts like ‘material influence,’ expanded powers of the Director General, settlement and commitment provisions, and ‘global turnover’ for penalty computation
• [Structured Presentation]
  • Clear demarcation of statutory provisions, rules, regulations, notifications, and circulars
  • Systematic arrangement of chapters reflecting the actual flow of the Competition Act, along with paraphrased commentary, relevant highlights, and tabular summaries
• [Extensive Case Laws Digest]
  • The book ends with a robust digest of landmark judgments by the Supreme Court, NCLAT, and the CCI
  • Digest includes nuanced rulings on cartels, dominance, mergers, penalties, and jurisdictional aspects
• [Procedural Guidance & Practical Tools]
  • Step-by-step procedures for filing information, references, merger notifications, and appeals
  • Templates and references for forms (e.g., Form I, Form II, and Form III) under the Combination Regulations
  • Explains the interplay between the Competition Commission, the Director General, and the Appellate Tribunal
• [Competition Advocacy Insights] Special coverage on competition advocacy, highlighting advisory and awareness-building functions of the CCI

The coverage of the book is as follows:

• Legislative Material
  • Full, updated text of the Competition Act     2002, amended by the Competition (Amendment) Act 2023
  • Notifications, rules, and regulations (e.g., Combination Regulations, Lesser Penalty Regulations, Settlement & Commitment Regulations) are systematically compiled
• Section-by-section Commentary
  • Guidance under each section of the Competition Act, including interpretation notes and relevant case law references
• Procedural & Enforcement Framework
  • Roles, powers, and functions of the Competition Commission of India
  • Detailed coverage on the Director General’s enhanced investigative powers under the 2023 amendments
  • Procedures for inquiry, interim orders, penalty imposition, and appeals
• Penalties & Enforcement
  • Explanation of penalty provisions, including the newly introduced ‘global turnover’ concept and a lesser penalty for cartels
  • Detailed guides on penalty computation, show cause notices, and hearing processes
• Settlements & Commitments
  • Newly inserted legal provisions on the settlement after the Director General’s report and commitment before the conclusion of the investigation
  • Step-by-step procedures, potential benefits, and restrictions on these mechanisms
• Combination Regulations & Mergers
  • Mandatory notification requirements; analysis of the 150-day’ cooling period’
  • Definition of ‘control’ amended to ‘material influence’ and coverage of the ‘value of transaction’ threshold (₹2,000 crores)
  • Exemptions (e.g., for open offers, certain financial institutions), penalty for non-notification, and scope of CCI’s remedial powers
• Special Topics
  • Overriding effect of the Act, interplay with other laws, and special provisions covering consumer protection, IP rights, and public interest
  • Discussion of cross-border mergers and extraterritorial jurisdiction of CCI
• Case Laws Digest
  • Exhaustive discussion of key judgments shaping Indian competition jurisprudence: from classic cartel decisions to modern digital markets (e.g., matters concerning Google, telecom disputes, etc.)
  • Summaries arranged by topic for quick reference

About the author

Taxmann Publications has a dedicated in-house Research & Editorial Team. This team consists of a team of Chartered Accountants, Company Secretaries and Lawyers. This team works under the guidance and supervision of Editor-In-Chief Mr Rakesh Bhargava.

The Research and Editorial Team is responsible for developing reliable and accurate content for the readers. The team follows the six-sigma approach to achieve the benchmark of zero error in publications and research platforms. The team ensures that the following publication guidelines are thoroughly followed while developing the content: