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Exception to Consolidation: Guide to the Meaning of Severe and Long-Term Restrictions

November 5, 2018[2018] 99 taxmann.com 72 (Article)
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For the group enterprises, as the Companies Act provides, there is a requirement to prepare and present Consolidated Financial Statements. However there are a certain number of conditions which if satisfied may exclude a subsidiary from consolidation for preparation of consolidated financial statements. This article talks about one such restriction which deals with severe and long term restrictions.
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