State with reasons whether the following companies can be treated as Small Companies with reference to the provisions of the Companies Act, 2013: 1.…

(a) According to Section 2 (85) of the Companies Act,2013, Small company means a company, other than a public company — (i) paid-up share capital of which does not exceed four crore rupees or such higher amount as may be prescribed which shall not be more than ten crore rupees; and (ii) turnover of which as per profit and loss account for the immediately preceding financial year does not exceed forty crore rupees or such higher amount as may be prescribed which shall not be more than one hundred crore rupees: Exceptions: This clause shall not apply to: (A) a holding company or a subsidiary company; (B) a company registered under section 8; or (C) a company or body corporate governed by any special Act. In the instant case,