[aaykarbhavan] Judgments and Infomrations [5 Attachments]

The term 'dividend' has been defined under Section 2(35) of the Companies Act, 2013. The term 'Dividend' includes any interim dividend. It is an inclusive and not an exhaustive definition. According to the generally accepted definition, 'dividend' means the profit of a company, which is not retained in the business and is distributed among the shareholders in proportion to the amount paid-up on the shares held by them.

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Posted by: Dipak Shah <djshah1944@yahoo.com>

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