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[Cites 0, Cited by 0] [Section 198(3)] [Section 198] [Entire Act]

Union of India - Subsection

Section 198(3)(d) in The Companies Act, 2013

(d)profits from the sale of any immovable property or fixed assets of a capital nature comprised in the undertaking or any of the undertakings of the company, unless the business of the company consists, whether wholly or partly, of buying and selling any such property or assets: