Independent manufacturing undertaking eligibility preserves Section 80IA/80IB deductions, while machinery kept ready for use qualifies for depreciatio...
Assessing Officer Satisfaction Requirement Bars Penalty for Cash Receipt in Immovable-Property Sale Cases Where Initiation Lacks Recorded Satisfaction...
Self-assessed import entries remain appealable, while bona fide classification disputes without misdeclaration cannot justify confiscation or penaltie...
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Employment-agreement claims for unpaid salary, increments, sales commission and related dues concern a contract of personal service and fall outside the statutory definition of a commercial dispute under the Commercial Courts Act, 2015. Ordinary employer-employee disputes cannot be brought within that definition contrary to the legislative framework. Where such a recovery claim is filed before a Commercial Court, the plaint should be returned for presentation before the appropriate court rather than dismissed, avoiding the need to institute a fresh proceeding and incur further expense.
Employment-agreement claims for unpaid salary, increments, sales commission and related dues concern a contract of personal service and fall outside the statutory definition of a commercial dispute under the Commercial Courts Act, 2015. Ordinary employer-employee disputes cannot be brought within that definition contrary to the legislative framework. Where such a recovery claim is filed before a Commercial Court, the plaint should be returned for presentation before the appropriate court rather than dismissed, avoiding the need to institute a fresh proceeding and incur further expense.
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