Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 0] [Section 140L] [Entire Act] Union of India - Subsection Section 140L(b) in The Companies (Indian Accounting Standards) Rules, 2015 (b)expectations about possible variations in the amount or timing of those cash flows;
