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As per the Indian Companies Act, Parties are considered to be related if at any time during the reporting year one party has the ability to control or excersise signiicant influence on the other over financial and/ or operational decision then both parties are said to be related
The parties or companies dealing or related with the business owned fully or partially with operational or management control
Each and every companies have there own bussiness and vendores now if parties are pusuing sames business they called related parties even some sort of time competitors are also called related parties
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