Shares held in fiduciary capacity to be excluded in determining holding-subsidiary relationship unde

COMPANIES ACT, 1956/ COMPANIES ACT, 2013 : Section 2(87) of The Companies Act, 2013, Read With Section 4(3) of The Companies Act, 1956 - Subsidiary Company or Subsidiary - Clarification as to Whether Shares Held or Power Exercisable by A Company in A Fiduciary Capacity Will be Excluded While Determining If A Particular Company is A Subsidiary of Another Company