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Section 2 in The Companies Act, 2013 [Entire Act]

dividend: Provided that— (i) any amount representing unrealised gains, notional gains or revaluation of assets, whether shown as a reserve or otherwise ... audited balance sheet, but does not include reserves created out of revaluation of assets, write-back of depreciation and amalgamation; (58) “notification” means a notification
Union of India - Section Cites 0 - Cited by 362
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