Associate & Holding Co.

Related Party as per Sec. 2(76)

Holding and associate company is decided on the basis of share holdings in such company

Same Directors with 100% holdings at both entities

Director's holding in any other entity will make such Entity as Related Party As Per Section 2(76) of Companies Act, 2013 and also as per Accounting Standards on Related Party Transaction, To Make another company as an associate or holding then shares/voting rights to be held by Company itself in its own name...For Holding Company If such Company/any body corporate helds more than 50% in another company and for associate holds more than 20%of voting rights in another company which is Called "Significant Influence ", Even though you'll find Defintion of Holding company includes wider term that ,Board of directors are accustomed to act according to directions /advice here intention connotes about "Holding company per se"and not any director....For More clarifications I'll suggest you to read Guidance note issued by ICSI on Related party transaction as updated by March 2019 and relevant sections of companies act including any modifications and re-enactement thereto....