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 117] [Entire Act] Union of India - Subsection Section 117(a) in The Companies (Accounting Standards) Rules, 2006 (a)has a legally enforceable right to use a surplus in one plan to settle obligations under the other plan; and
