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Consolidation of companies as companies act 2013

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(Querist)
04 July 2015 Whether private limited companies are required to prepare consolidated financial statements. Is there is any exemption are there from section 129 of the act for small private companies having subsy.
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CS Mitesh Mehta

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CS Mitesh Mehta (Expert)
04 July 2015 Yes Consolidation is mandatory. Only company having foreign subsidiary are exempted

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