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 15th Edition | 2026, amended upto 15th 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: