Apple has accused India’s competition body of exceeding its powers by pushing the U.S. tech company to submit its financials in an ‌antitrust case related to the iPhone apps market, while Apple challenges the law governing penalties, documents show. An April ‌24 non-public Indian court submission by Apple, reviewed by ‌Reuters ⁠on Thursday, is the latest sign of a ⁠growing confrontation between the company and Indian investigators over a case in which Apple says it could face a penalty of up to $38 billion.

The Competition Commission ​of India has since ‌2024 sought Apple’s financial information, typically needed to calculate penalties, after an investigation found it abused its dominant position. Apple has resisted, arguing it has challenged India’s entire antitrust penalty calculation ‌law in a New Delhi court, and the watchdog ​must wait.