As per a report by LiveLaw, Apple is contesting Section 27(b) of India's Competition Act and the Competition Commission of India's 2024 penalty regulations, which base fines on a company's global turnover rather than its India-specific revenue. Apple's own filings put its "maximum penalty exposure," calculated at 10% of average global turnover across all its services over three fiscal years, at roughly $38 billion, over an ongoing CCI probe into its App Store practices. The Delhi High Court has required Apple to hand over audited financial statements while separately barring the CCI from issuing a final penalty order until the turnover question is settled.

As of this week, neither side has resolved the core dispute: whether India can size an antitrust fine to a company's worldwide business, or only its business inside India. The answer will matter well beyond Apple, for every global platform CCI investigates next.