Section 27. Factors to be taken into account by the Board

27. Factors to be taken into account by the Board.— The Board shall, while deciding a dispute under this Chapter, have due regard to the provisions of this Act and to the following factors, namely: — (a) the amount of disproportionate gain made or unfair advantage derived, wherever quantifiable, as a result of the default; (b) the amount of loss caused to an entity as a result of the default; (c) the repetitive nature of the default.