Amendment of section 123.

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Full Text of the Document

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....namely:- "Provided that in computing profits any amount representing unrealised gains, national gains or revaluaiton of assets and any changes in carrying amount of an asset or of a liability on measurement of the asset or the liability at fair valus shall be excluded; and"; (ii) in the second provision, for the words "transferred by the company to the reserves", the words "trans....