Yes Body corporate include foreign company ,as amendment under CAA 2017, if it's classified as related party u/s 2(76) read with IND AS 24 in case of Listed Entities
If Mr. A is a director in One Foreign company which is private in nature ,now whether sale/ purchase of goods which is not at Arms length basis will it be allowed without shareholder's or board approval ? decode it you will get your answer !
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