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2015-2020
CORPORATE LAW
PROJECT ON:
(SYNOPSIS)
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OBJECTIVE OF THE STUDY
The objective of this paper is to analyse and understand the provisions relating to group
companies focussing upon holding company and its subsidiary, as provided under Companies
Act, 2013 and the amendments of the same.
Q.1. Whether the holding company and its subsidiary are separate entities or there are to be
treated as one?
Q.2. What is the liability of holding company over its subsidiary?
Q.3. Restriction on number of layers of subsidiaries under Companies Act, 2013?
Q.4. Implication of exemption of Section 188 on private companies?
REFERENCES
1. http://www.nishithdesai.com/information/research-and-articles/nda-hotline/nda-
hotline-single-view/article/companies-act-2013-amended-private-company-
exemptions-reinstated.html?no_cache=1
2. https://taxguru.in/company-law/holding-subsidiary-company-provisionsimplication-
companies-act-2013.html
3. https://www.lawteacher.net/free-law-essays/business-law/liability-of-parent-over-
subsidiary-company-actions-business-law-essay.php
4. https://taxguru.in/company-law/holding-subsidiary-company-provisionsimplication-
companies-act-2013.html
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