Section 188 of CA 2013 : Section 188: Related Party Transactions
CA 2013
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Explanation using Example
Imagine a company named "DreamDecor Pvt. Ltd." which specializes in interior design. The company plans to purchase high-quality furniture for its new office space. The best offer comes from "ComfyFurnishings Ltd.", which is owned by the brother of DreamDecor's managing director.
Under Section 188 of The Companies Act, 2013, DreamDecor Pvt. Ltd. cannot simply proceed with this purchase because it involves a related party. First, the Board of Directors must give their consent through a resolution at a board meeting. They must also ensure that the transaction is at an arm's length, meaning it'...
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