Foundational assessment satisfaction is essential before initiating penalty for cash receipt of immovable-property sale consideration under section 27...
Tax collection at source on purchases removes duplicate withholding obligation, while trade-creditor evidence requires verification before unexplained...
Transfer-pricing comparability requires material turnover effects; adjustments must cover only associated-enterprise transactions and exclude abnormal...
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.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4888 
