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Small Company holding more than 20% shares in another non small company

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(Querist)
16 September 2023 X company is a small company; however, it holds more than 20% shares of Y company which is not a Small Company, whehther the company X is required to prepare cash flow statement and CARO is applicble on company X.
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Asha Kanta Sharma

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Asha Kanta Sharma (Expert)
21 January 2024 https://cleartax.in/s/caro-companies-auditors-report-order-2020

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