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...Amended definitions companies amendment act section associate company in relation to another means a which that other has significant influence but is not subsidiary of the having such and includes joint venture explanation for purpose this clause expression control at least twenty percent total voting power or participation business decisions under an agreement b arrangement whereby parties have rights net assets been newly inserted earlier was determined on basis share capital instead thus through only just by holding therefore there no exemption preference further essential element establish defined states any matter number votes may be cast regard poll meeting if all members thereof their proxies right vote are present cost accountant as sub works accountants who holds valid certificate practice debenture stock bonds instrument evidencing debt whether constituting charge provided instruments referred chapter iii d reserve bank india prescribed central government consultation with i...