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A Ltd. is the holding company of B Ltd. Another company C Ltd. is the subsidiary company
of B Ltd. Is there any
relationship between A Ltd. and C Ltd.
(a) There is no relationship between A Ltd. and C Ltd.
(b) C Ltd. is deemed to be the subsidiary of A Ltd.
(c) A Ltd. shall be deemed to be the holding company of C Ltd. provided A Ltd. acquires at least 10% stake in C Ltd.
(d) C Ltd. shall be deemed to be the subsidiary of A Ltd. if the latter company acquires minimum 10% stake in the former company within six months after C Ltd. becomes subsidiary of B Ltd.
Abhilasha and Amrita have incorporated a ‘not for profit’ private limited company which
is registered under Section 8 of the Companies Act, 2013. One of their friends has informed them that their company can be categorized as a ‘small company’ because as per the last profit and loss account for the year ending 31st March, 2022, its turnover was less than
40 crore and its paid up share capital was less than 4 crore. Advise.
a) A section 8 company, which meets the criteria of ‘turnover’ and ‘paid-up share capital’ in the last financial year, can avail the status of ‘small company’ only if it acquires at least 5% stake
in another ‘small company’ within the immediately following financial year.
b) If the acquisition of minimum 5% stake in another ‘small company’ materializes in the second financial year (and not in the immediately following financial year) after meeting the criteria of ‘turnover’ and ‘paid-up share capital’ then with the written permission of concerned ROC, it can acquire the status of ‘small company’.
c) The status of ‘small company’ cannot be bestowed upon a ‘not for profit’ company which is registered under Section 8 of the Companies Act, 2013.
d) A section 8 company, if incorporated as a private limited company (and not as public limited company) can avail the status of ‘small company’ with the
permission of concerned ROC, after it meets the criteria of ‘turnover’ and ‘paid-up share capitalKaveri Goods Carriers Private Limited (KGCPL) issued 9% Non-convertible Debentures
worth ` 10 lakhsand thereafter, the directors contemplated to get them listed. After due
formalities, these privately placed non- convertible debentures of ` 10 lakhs were listed.
Which of the following options is applicable in the given situation:
a) KGCPL shall be considered as a listed company.
b) KGCPL shall not be considered as a listed company.
c) KGCPL shall be considered as a listed company only when minimum amount of listed
privately placed non-convertible debentures is ` 15 lakhs.
d) KGCPL shall be considered as a listed company only when minimum amount of listed privately placed non-convertible debentures is minimum ` 20 lakhs
A Ltd. is the holding company of B Ltd. Another company C Ltd. is the subsidiary company
of B Ltd. Is there any
relationship between A Ltd. and C Ltd.(RTP May ’19)
(a) There is no relationship between A Ltd. and C Ltd.
(b) C Ltd. is deemed to be the subsidiary of A Ltd.
(c) A Ltd. shall be deemed to be the holding company of C Ltd. provided A Ltd. acquires at least
10% stake in C Ltd.
(d) C Ltd. shall be deemed to be the subsidiary of A Ltd. if the latter company acquires minimum
10% stake in the former company within six months after C Ltd. becomes subsidiary of B Ltd.
Roma along with her six friends has got incorporated Roma Trading Ltd. in May 2019. She
kept the paid-up share capital at ` 30 lacs. Further, in April 2020, she noticed that in the last
financial year, the turnover of the company was well below
` 2 crores. Advise whether the company can be treated as a ‘small company’.
Which section of the Companies Act, 2013 came into force on 30th August 2013?
Part of the capital for which application have been received from the public and shares allotted to them is known as
Shruti, a common friend of Suchitra and Sukanya, got incorporated OPC sometime before and during a chit-chat with her friends informed them that there is some limit on the maximum capital which her OPC can have and she would have to convert her OPC either
Feel Rich Co. Ltd. having its registered office at New Delhi, is a subsidiary of a German company named Richman Company limited. The financial year of the parent/holding company ends on 31st December every year. The subsidiary company intends to follow a
Green Ltd. is incorporated on 3rd January, 2022. As per the Companies Act, 2013, what will be the financial year for the company:
Such shares which are issued by a company to its directors or employees at a discount or for a consideration other than cash for working extraordinary hard and achieving desired output is honoured with:
“Associate company”, in relation to another company, means a company in which that other company has a significant influence, but which is not a subsidiary company of the company having such influence and includes a joint venture company. Here, the word
A Ltd. is holding 61% shares in B Ltd. and B Ltd. holds 51% in C Ltd. State which is the correct statement here:
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