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urgent query about dividend

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(Querist)
10 March 2011 Can dividend be declared out of revaluation of fixed assets ?
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CA Ravi Sisodia

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CA Ravi Sisodia (Expert)
10 March 2011 revaluation reserve is a unrealised profits, for that reason dividend can not be declared our of revaluation reserve.
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Abhishek

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Abhishek (Expert)
15 March 2011 No...dividends cannot be declared from revaluation reserve..
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