Case study

the paid up capital of xyz co is rs20 lakh consisting of 200000 equity shares of rs 10 fully paid .ABC ltd and its subsidary Def pvt ltd r holding 60000 & 50000 shares respectively in xyz co ltd exAamine wid ref to prov of co act whether xyz is a subsidary of Abc ltd ? would ur ans changed if Def ltd holding 110000 shares in xyz ltd and no shares are held by Abc ltd in xyz