Apple has not been fined in India, but it faces a theoretical exposure of about $38 billion. The Competition Commission of India (CCI) is examining commissions charged on the App Store and in-app purchases, while Apple challenges in court the law that would let regulators base a penalty on its global turnover.
🔑 Key takeaways
- Apple’s maximum exposure calculation: about $38 billion, equal to 10 % of its average global turnover.
- The CCI issued a preliminary report in 2024 but has not reached a final decision.
- Apple refuses to hand over audited financial statements until its constitutional challenge is resolved.
- The Delhi High Court barred the CCI from ruling before July 15, 2026.
An investigation into App Store practices
The case dates back to a complaint filed in 2022 by Match Group, owner of Tinder, and several Indian startups. According to Reuters and Semicon, these companies accused Apple of imposing its in-app payment system and commissions of up to 30 %. 9to5Mac, however, places the start of the matter in 2021, when the iPhone held 4 % of India’s smartphone market. The discrepancy does not change the substance of the case, but it shows that sources do not agree on a single timeline.
In a preliminary report published in 2024, CCI investigators concluded that Apple’s conduct amounted to an “abuse of dominant position” in the iOS app market. They noted that Apple did not permit any third-party payment provider to offer in-app purchase services, even when the commission reached 30 %. This is not a final decision: the Commission has not yet set a penalty. 9to5Mac describes Apple as having been found guilty, a characterization Reuters does not repeat. Apple denies any wrongdoing and says its policies protect users and maintain a secure digital environment.
The challenge to the global turnover rule
A reform of India’s competition law, in force since 2024, allows the CCI to consider a company’s global turnover, not only its Indian revenue. Apple has filed a 545-page petition, which is not public, with the Delhi High Court asking that the provision be declared unlawful. It also seeks a stay of the antitrust proceedings until the constitutional challenge is decided. According to the sources, this is the first challenge under the law.
Apple argues that a penalty based on global turnover is “manifestly arbitrary, unconstitutional, grossly disproportionate and unfair”. In its view, if it had broken the law only in the Indian market, any fine should be calculated from its local revenue alone. Its maximum exposure estimate applies 10 % to its average global turnover across three fiscal years ended in 2024, which yields roughly $38 billion.
“We have no choice but to bring this constitutional challenge now in order to avoid the retrospective imposition of a penalty against us.”
Apple, filing before the Delhi High Court
Apple also objects to the retrospective application of the rules. The CCI reportedly applied them for the first time on November 10, 2025, in a case unrelated to Apple concerning an infringement dating back a decade. The company says this violates principles of natural justice and fairness. A first hearing on the challenge had been scheduled for December 3, 2025.
Financial data at the centre of the standoff
The CCI is demanding audited accounts for 2022, 2023 and 2024, along with Apple’s position on the investigation opened in October 2024. Apple will not provide them until its challenge to the penalty calculation law is decided, since the information would be used to set any fine.
“required financial information”
CCI order of April 8, 2026, as reported by Reuters
In its order of April 8, 2026, the CCI said Apple had still not provided that information or its observations, despite many opportunities to respond. A competition lawyer cited by 9to5Mac estimates that, without cooperation, Apple could lose the right to contest the size of any fine.
Sources disagree on the status of the May 21, 2026 date. Engadget and 9to5Mac describe it as the final hearing, after Apple received two extra weeks to file its observations. Another summary presents it as the deadline for submitting the data. A hearing on the challenge was also set for May 15, 2026.
Market share and the global context
| Item | Figure | Source |
|---|---|---|
| Maximum exposure | about $38B | Apple petition |
| iPhone share in India (2021) | 4 % | 9to5Mac |
| iPhone share in India (2025) | about 9 to 10 % | Counterpoint, AppleInsider |
| Petition length | 545 pages | Delhi High Court |
| CCI ruling blocked until | July 15, 2026 | May 18, 2026 order |
Apple maintains that Google’s Android remains the dominant smartphone platform in India, with a much smaller iPhone share. Counterpoint puts iPhone share at about 9 % in 2025, while AppleInsider puts it closer to 10 %, roughly double the 4 % recorded two years earlier. The distinction is central: Apple disputes its dominance across the smartphone market, while the CCI focuses on conduct within its iOS app ecosystem.
The dispute extends beyond competition law. Apple had refused to preinstall Sanchar Saathi, a state-backed app, before the government withdrew the requirement imposed on device makers. Internationally, the European Union has forced Apple to allow third-party app stores, and several other authorities are examining comparable measures. Match Group told the CCI that a penalty based on global turnover could be a significant deterrent against repeat conduct.
On May 18, 2026, the High Court ordered Apple to provide its financial information and to “fully cooperate” with the CCI’s orders for the accounts. It also barred the Commission from issuing its decision before July 15, 2026. The order additionally requires Apple to respond to the CCI’s request for the iOS source code. The sources report no measurable movement in Apple’s share price linked to the proceedings.
Apple is continuing to expand in India, with new stores, growing manufacturing and further investment. That strategy runs in parallel with the proceedings, whose outcome remains open.
Outlook and scenarios
The $38 billion figure remains a theoretical exposure, calculated by Apple from its own petition. Three paths remain open before July 15, 2026: the High Court may rule on the constitutionality of the global turnover provision, the CCI may resume proceedings and set a penalty, or a compromise on data disclosure may be reached. The outcome will depend largely on the ruling on the penalty base.
Sources
- Engadget, article on the potential $38 billion Apple fine in India
- 9to5Mac, article on Apple’s challenge to India’s antitrust penalty
- Reuters, coverage of the CCI proceedings and the Delhi High Court orders
- Semicon, coverage of the 2022 complaints and Apple’s response
- AppleInsider, coverage of the May 18, 2026 court order
- Counterpoint Research, Indian smartphone market share data
Cet article est publié à titre informatif et éducatif. Il ne constitue en aucun cas un conseil en investissement. Faites vos propres recherches (DYOR) avant toute décision.
