Prior APA methodology guides transfer pricing benchmarking where consistent FAR profiles support comparability and arm's length margins eliminate adju...
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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TaxTMI 
TaxTMI 
of 4883 
