https://www.taxtmi.com/circulars?id=52898 The order amends the definition of related party by substituting the word "and holds" for "or holds" in sub clause (v) of clause (76) of section 2, clarifying that the sub clause requires a conjunctive holding; the change is made under the power to remove difficulties and takes effect on publication in the Official Gazette. en-us Wed, 09 Jul 2014 00:00:00 +0530 Fri, 12 Oct 2018 18:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=52898 The order amends the definition of related party by substituting the word "and holds" for "or holds" in sub clause (v) of clause (76) of section 2, clarifying that the sub clause requires a conjunctive holding; the change is made under the power to remove difficulties and takes effect on publication in the Official Gazette. Circulars Companies Law Wed, 09 Jul 2014 00:00:00 +0530 https://www.taxtmi.com/circulars?id=52898