Manchester City has made claims of unfair treatment by the Premier League in evaluating their commercial income, asserting that the league relied on analysis conducted by a data company that serves their competitors. The Guardian reports that the league's examination of the fair market value of City's agreements was carried out by Nielsen Sports, a global data and media valuation firm that holds contracts with various top-tier clubs.

City is said to have highlighted the Premier League's engagement with Nielsen in their legal dispute over associated party transactions (APT), wherein clubs form sponsorship or revenue deals with firms connected to their owners. The case, held in private last month, is anticipated to reach a resolution soon, although the timeline for its public disclosure remains uncertain.

The club and the Premier League are gearing up for a significant legal showdown scheduled for November, with City, winners of six of the last seven league titles, facing accusations of 115 breaches of financial fair play regulations. Both parties have refrained from commenting on the cases when approached. City maintains their innocence.

Nielsen was appointed by the Premier League to monitor its APT regulations when they were introduced in 2021, with the approval of the clubs. The team within Nielsen working on APT rules for the league is reportedly distinct from the rest of their business operations, spanning eight offices globally.

City has initiated a substantial legal challenge against the Premier League concerning the implementation and enforcement of APT regulations, leading to an 11-day arbitration hearing. The club had opposed APTs at their inception three years ago and again when the rules were tightened in February this year.

The regulations under scrutiny are designed to ensure that sponsorships from companies linked to clubs' owners hold fair market value and are deemed unlawful by City for supposedly breaching competition law. Should City prevail, they intend to seek financial compensation from the Premier League for perceived losses from sponsorship deals rejected following Nielsen's analysis.

City is also advocating for the relaxation of the Premier League's APT regulations, claiming they are significantly more stringent than those of UEFA. The unprecedented legal action has stirred discord in the top flight, with Newcastle, Chelsea, and Aston Villa reportedly sympathetic to City's stance, while Arsenal, Tottenham, and Liverpool are staunchly opposed.

Reports indicate that City's legal documents allege the rules were fashioned to discriminate against Gulf owners, a contention stemming from APTs being introduced in response to the Saudi-supported takeover of Newcastle in 2021. The club achieved a Premier League record revenue of £712.8m last November, partly attributed to substantial commercial income stemming from global sponsorships.

The ongoing legal dispute was initiated by City in February, with the Premier League informing clubs of the matter in March. In a portion of the legal challenge, City makes a striking claim concerning the Premier League's established voting procedures, stating that the requirement for 14 out of 20 clubs to approve any proposal upholds "the tyranny of the majority."

Manchester City, the Premier League, and Nielsen have declined to offer comments.

Social media comments:

- Various social media users expressed skepticism and criticized City's stance, accusing them of attempting to circumvent the league's regulations and labelling them as dishonest.
- Some fans highlighted the importance of upholding fair play regulations and expected City to face consequences if found guilty of breaching the rules.
- Criticism towards City's objections to the regulations and calls for harsh penalties, including relegation and title stripping, were voiced on social media.

End of social media comments.