Providing for proposed dividend in profit and loss account and showing the same under the head “Current liabilities and provisions” in balance sheet Whether statutory obligation breach of which invites prosecution

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..... posed dividend in profit and loss account and showing the same under the head "Current liabilities and provisions" in balance sheet ‑ Whether statutory obligation breach of which invites prosecution Some representations were received from the Chambers of Commerce against the prosecution proceedings launched for contravention of Schedule VI read with section 211 in respect of non‑provi .....

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