In this Part -
"aggregate income" in relation to a company or group, means the aggregate profits of the company or group, as the case may be, as - (a) reduced by the aggregate net gains of the company or group, as the case may be, where aggregate net gains arise, or (b) increased by the aggregate net losses of the company or group, as the case may be, where aggregate net losses arise;
"aggregate net gains" in relation to a company or group, means the amount by which the sum of the gains recognised in arriving at the aggregate profits of the company or group, as the case may be, being gains which arise on the revaluation or disposal of investment property or other non-current assets, exceeds the sum of the losses so recognised, being losses which arise on such revaluation or disposal;
"aggregate net losses" in relation to a company or group, means the amount by which the sum of the losses recognised in arriving at the aggregate profits of the company or group, as the case may be,
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