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[Cites 0, Cited by 0] [Section 198(5)] [Section 198] [Entire Act]

Union of India - Subsection

Section 198(5)(c) in The Companies Act, 2013

(c)loss of a capital nature including loss on sale of the undertaking or any of the undertakings of the company or of any part thereof not including any excess of the written-down value of any asset which is sold, discarded, demolished or destroyed over its sale proceeds or its scrap value;