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.