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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        <h1>Use of general reserve for redeeming preference shares discouraged while profit and loss shows a debit balance.</h1> Application of the general reserve to redeem preference shares should not be made while the profit and loss account shows a debit balance; companies must follow the Notes to Part I of Schedule VI in form and disclosure before appropriating reserves for share redemption.

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