State of Bihar and others , that the corporation is a pure particular person and has its personal existence. The Supreme Court held in the case of Tata Engineering Locomotive Co. The entity of a member is entirely distinct from its members because it has its own seal and name, and the legal responsibility of shareholders is restricted to the amount of capital invested by them. In essence, a company is a voluntary affiliation with restricted legal responsibility capital divided into transferable shares, a separate legal entity, and a standard seal of perpetual succession.
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