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Subsidiary as per companies act,2013


Subhendu S Sanyal (B.Com(C.S.),CA FINAL )     25 April 2019

Subhendu S Sanyal
B.Com(C.S.) CA FINAL  
 33 likes  654 points

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Whether convertible preference share capital will be taken into reckoning for determination of Holding Subsidiary Relationship and consequently for consolidation purposes as per Companies Act ,2013 .

Will the answer remain same if its non convertible preference share capital?
 




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