India Consolidation without Majority Stake (49%)


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If a company without 50% stake is able to establish control can they consolidate the financial statements with the majority stakeholder.
I had an example in my text book and it says without 49% you are not allowed to consolidate.
But it made me curious if you can consolidate if the majority stake holder allows you control or if you can prove control through some provisions.
So i would like to know if there are any provisions or methods to consolidate without majority.
 

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