definiens: means in relation to a company, any entity controlled by that company or any entity which controls thatcompany or any entity which is controlled by another entity, which also controls that company whether such control isdirect or indirect . For the purpose of this definition, a particular company is : ( i)directly controlled by another company or companies if the latter hold / holds in the aggregate fifty percent(50 % ) or more of ( a ) the shares carrying votes exercisable at a general meeting ( or its equivalent ) of theparticular company if such company is a corporation issuing voting shares or ( b ) the control rights or interestsif it is not a corporation ; and ( ii)indirectly controlled by a company or companies ( ) if a series ofcompanies can be specified, beginning with the parent company or companies and ending with the particularcompany, so related that each company or companies of the series, except the parent company orcompanies, is directly controlled by one or more companies earlier in the series