Company related query.........

Assuming that Mr A is only friend of Director Z and is not covered under the definition of Relatives as per Companies Act, 2013, there is no violation of any provision on making such transaction.
However, if Mr A is relative of Director then its a related party transaction and company will have to comply with Section 184 and section 188 respectively.

It will be treated as related party transactions

Since the disclosure related to third party transactions are not mentioned , but there cannot be any such violation. As per companies act 2013 it's a third party transaction.

Ok sir thanks, That means reimbursement of business expense paid to third party like director's friend, other person (others than relative of director, share holders )etc.is not covered under the section 73 as loan or deposit?