December 2020
Intermediate to advanced
857 pages
42h 3m
English
Content preview from Business Environment, 4th Edition by Pearson
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Social Responsibility of Business | 489
6. “Net profit” means the net profit of a company as per its financial statement
prepared in accordance with the applicable provisions of the Act, but shall not
include the following, namely:
(a) Any profit arising from any overseas branch or branches of the company’
whether operated as a separate company or otherwise
(b) Any dividend received from other companies in India, which are covered
under and complying with the provisions of Section 135 of the Act
provided that net profit in respect of a financial year for which the relevant
financial year for which the relevant financial statements ...
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