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 53A] [Entire Act] Union of India - Subsection Section 53A(a) in The Companies (Indian Accounting Standards) Rules, 2015 (a)additional value derived from the grouping of assets (such as the creation of a portfolio of investment properties in different locations);
