SC Ka Faisla: Sirf Sahi Saboot Chalega!
Dekho, Supreme Court ne seedha bol diya hai ki National Company Law Appellate Tribunal (NCLAT) ko yeh case ekdum fresh tareeke se check karna hoga. Aur sabse important baat yeh hai ki Income Tax ke woh proofs jinka baad mein koi matlab nahi nikla, unko istamaal nahi karna hai. Court ka kehna hai ki procedural fairness aur relevant evidence bahut zaroori hai competition law cases mein.
Flipkart Ka Market Share Aur Case Ka Background
Flipkart toh bhai India mein e-commerce ka bada player hai, lagbhag 48% market share ke saath, Amazon jo 31% par hai, usse kaafi aage. Yeh mamla 2018 se chal raha hai jab All India Online Vendors Association ne complaint daali thi. Pehle Competition Commission of India (CCI) ne case band kar diya tha, bola tha ki Flipkart dominant nahi hai. Lekin March 2020 mein NCLAT ne CCI ka decision palat diya tha, aur tax proceedings ke findings ko dekha tha. Lekin ab SC ne kaha hai ki agar tax waale findings hi cancel ho gaye hain, toh unka istemaal competition law mein nahi ho sakta.
Aage Kya Hoga Aur Iska Matlab
Ab NCLAT ko yeh case dobara dekhna hoga, sirf legal tareeke se valid evidence ke basis par. Yeh case dikhata hai ki kaise judicial oversight competition law mein badh raha hai. Court ab 'effects-based analysis' par zor de rahi hai, matlab sirf dominance nahi, balki competition ko kitna nuksaan hua, yeh dikhana padega. Waise, Flipkart ki parent company, Walmart ka market capitalization lagbhag $989.11 Billion hai, aur P/E ratio 45 ke aas-paas hai February 2026 tak.