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number of limits- urgent

This query is : Resolved 
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(Querist)
13 January 2008 Pls suggest whether a private company which is subsidiary of public company should be considered for calculation of ceiling limit under section 224(1B).

If no why ?

and if yes why ?
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KAAPIL

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KAAPIL (Expert)
13 January 2008 ICAI has clearly stated that one practising member is allowed 30 companies including private and public company. Hence in this case 2 separate companies are counted.
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