IPC Section 23

“Wrongful gain”: Wrongful gain is gain by unlawful means of property to which the person gaining is not legally entitled.
“Wrongful loss”: Wrongful loss is the loss by unlawful means of property to which the person losing it is legally entitled.
“Gaining wrongfully”: A person is said to gain wrongfully when such person retains wrongfully, as well as when such person acquires wrongfully.
“Losing wrongfully”: A person is said to lose wrongfully when such person is wrongfully kept out of any property, as well as when such person is wrongfully deprived of property.