What are requirements for consolidation of a subsidiary which is LLP or partnership ?

As per Companies (Accounts) Rules, 2014 under the heading "Manner of Consolidation of Accounts" it is provided that the consolidation of financial statements of a company shall be done in accordance with provisions of Schedule III to the Companies Act, 2013 and the applicable Accounting Standards. It is noted that relevant Indian Accounting Standards i.e Ind AS110, Consolidated Financial Statements provides that where an entity has control over one or more other entities, the controlling entity is required to consolidate all the controlled entities. Since, the word "entity" includes a company as well as any other form of entity, therefore LLPs and partnership firms are required to be consolidated. Similarly, under AS 21, as per the definition of subsidiary an enterprise controlled by the parent is required to be consolidated. The term "enterprise" includes a company and any enterprise other than a company. Therefore, under AS also, LLPs and partnership firms are required to be consolidated.