Section 80JJAA employee-cost deduction allowed for deployed staff but barred against transfer-pricing income enhancement, with pricing issues remanded...
Transfer-pricing methodology protects commercially genuine associated-enterprise payments, while pre-2016 secondary adjustments and related notional i...
Negative liens over operating assets can constitute international transactions requiring arm's-length pricing reflecting restricted borrowing and expa...
Cross-examination rights in Customs Broker revocation inquiries require witness examination; procedural denial may be cured through fresh adjudication...
Governmental authority status supports construction-service exemption, while pre-cutoff contract and stamp-duty compliance requires verification on re...
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HC held that disputes arising from the Employment Agreement and associated director fiduciary duties constitute a civil, non-commercial dispute and do not fall within the ambit of "commercial dispute" under Section 2(1)(c) of the Commercial Courts Act, 2015. It further held that Section 430 of the Companies Act does not bar the civil court's jurisdiction, as NCLT lacks competence to adjudicate breaches of personal service contracts, non-compete and confidentiality obligations, or to grant damages and injunctive reliefs sought. The court ruled that the plaint cannot be rejected, in whole or in part, under Order VII Rule 11 CPC at this preliminary stage. The defendant's application under Order VII Rule 11 CPC was dismissed, with liberty to raise objections at trial.
HC held that disputes arising from the Employment Agreement and associated director fiduciary duties constitute a civil, non-commercial dispute and do not fall within the ambit of "commercial dispute" under Section 2(1)(c) of the Commercial Courts Act, 2015. It further held that Section 430 of the Companies Act does not bar the civil court's jurisdiction, as NCLT lacks competence to adjudicate breaches of personal service contracts, non-compete and confidentiality obligations, or to grant damages and injunctive reliefs sought. The court ruled that the plaint cannot be rejected, in whole or in part, under Order VII Rule 11 CPC at this preliminary stage. The defendant's application under Order VII Rule 11 CPC was dismissed, with liberty to raise objections at trial.
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