By A company to shareholders in the company B Not less than 25 per cent of all shares eligible to vote in a company or partnership, for a period of not less than six months before the date of loan.
Company A holds shares in Company B, not less than 25 percent of the total shares with voting rights in a company or partnership that is at least six months before the date of the loan.
The company A shares in the company B no less than 25 percent of all shares with voting rights in the company or corporate entity that is not less than six months on borrowing