Functional comparability under TNMM supported exclusion of ITeS comparables with R&D, intangibles, diversified operations, or unavailable segmental da...
Scope of section 141 of NI Act – U/S 138 only the drawer of the cheque can be prosecuted - the appellant was not a drawer of the cheque and had not signed the same - Sec. 141 contains conditions which have to be satisfied before the liability can be extended - SC
Scope of section 141 of NI Act – U/S 138 only the drawer of the cheque can be prosecuted - the appellant was not a drawer of the cheque and had not signed the same - Sec. 141 contains conditions which have to be satisfied before the liability can be extended - SC
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