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  • Corporate Law: Dr. Ram Mahohar Lohiya National Law University

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    Aditi Vatsa
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    This document is a synopsis for a corporate law project on group companies submitted by two students, Aditi Bangar and Aditi Vatsa, under the guidance of their professor Ms. Priya Anuragani. The objective is to analyze and understand provisions relating to holding companies and subsidiaries under the Companies Act 2013. The research will examine whether the entities are separate or treated as one, the liability of holding companies, restrictions on subsidiary layers, and implications of exemptions for private companies. References are provided from websites on the Nishith Desai research group and tax compliance.

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    Corporate Synopsis

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    This document is a synopsis for a corporate law project on group companies submitted by two students, Aditi Bangar and Aditi Vatsa, under the guidance of their professor Ms. Priya Anuragani. The objective is to analyze and understand provisions relating to holding companies and subsidiaries under the Companies Act 2013. The research will examine whether the entities are separate or treated as one, the liability of holding companies, restrictions on subsidiary layers, and implications of exemptions for private companies. References are provided from websites on the Nishith Desai research group and tax compliance.

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    51 views2 pages

    Corporate Law: Dr. Ram Mahohar Lohiya National Law University

    Uploaded by

    Aditi Vatsa
    This document is a synopsis for a corporate law project on group companies submitted by two students, Aditi Bangar and Aditi Vatsa, under the guidance of their professor Ms. Priya Anuragani. The objective is to analyze and understand provisions relating to holding companies and subsidiaries under the Companies Act 2013. The research will examine whether the entities are separate or treated as one, the liability of holding companies, restrictions on subsidiary layers, and implications of exemptions for private companies. References are provided from websites on the Nishith Desai research group and tax compliance.

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    © All Rights Reserved
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    of 2

    DR.

    RAM MAHOHAR LOHIYA NATIONAL LAW UNIVERSITY

    2015-2020

    CORPORATE LAW
    PROJECT ON:

    (SYNOPSIS)

    GROUP COMPANIES: PARAMETERS OF REGULATORY


    FRAMEWORK

    SUBMITTED BY: UNDER THE GUIDANCE OF:


    ADITI BANGAR (06) MS. PRIYA ANURAGANI

    ADITI VATSA (07) ASSITANT PROFESSOR (LAW)

    SECTION ‘A’ DR. RAM MANOHAR LOHIYA

    B.A. LLB (Hons.), SEMESTER I NATIONAL LAW UNIVERSITY

    SIGNATURE OF STUDENT: SIGNATURE OF PROFESSOR:

    1|Page
    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.

    TENTATIVE RESEARCH QUESTIONS

    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

    2|Page

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