Functional comparability under TNMM supported exclusion of ITeS comparables with R&D, intangibles, diversified operations, or unavailable segmental da...
Functional comparability governs selection of support-service and IT-enabled service comparables, with verification required for unresolved data and m...
Dishonor of Cheque - rebuttal of presumption about the legally enforceable debt or not - the complainant, apart from existence of a presumption of a legally enforceable debt in his favour, could able to prove his case by leading cogent evidence, both oral and documentary, but the accused who failed to take any specific defence in the matter, could not even make out a case on preponderance of probabilities. - The courts have rightly convicted the accused for the offence punishable under Section 138 of the N.I. Act - HC
Dishonor of Cheque - rebuttal of presumption about the legally enforceable debt or not - the complainant, apart from existence of a presumption of a legally enforceable debt in his favour, could able to prove his case by leading cogent evidence, both oral and documentary, but the accused who failed to take any specific defence in the matter, could not even make out a case on preponderance of probabilities. - The courts have rightly convicted the accused for the offence punishable under Section 138 of the N.I. Act - HC
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