Incorporation of Company

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Are three companies incorporated with the same set of shareholders treated as same companies under the Companies Act,2013??If so, kindly give the reasons for the same.
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every company is different legal entity given different CIN. Shareholders/members are equity provider only whereas company is more particularly defined by its name, main objects, directors.
same shareholders can create n number of companies. There is no bar on that.
What are the points to be considered while differentiating between red herring prospectus and abridged prospectus??


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