AS-18

As per AS-18 Paragraph 3(c)

individual owning, directly or indirectly, an interest in the voting power of the reporting enterprise that gives them control or significant influence over the enterprise, and relative of any such individual.

What here " indirectly" means?

paragraph 3(e)

enterprise over which any person describe in (c) or (d) is able to exercise significant influence. This includes enterprise owned by director's or major shareholders of the reporting enterprise and enterprise that have a member of key management in common with the reporting enterprise.

Query
Mr. A holds substantial interest in reporting enterprise, now

If Mr. A holds along with his relative more than 20% (not individually) share in other enterprise then can that other enterprise be considered related to reporting enterprise

if answer to above query in positive, then what would have been your reply if he holds more than 20% share along with his HUF( Mr. A HUF & sons) ?

what does enterprise owned by directors or shareholders in 3 (e) means?

Kindly give your reply with some supporting case law or commentary.