many companies depute employees of their own to subsidiary companies.
say, a company named 'Y' is a subsidiary of a company named 'X'.
now X deputes 5 of its employees to Y.
Y has 6 employees of its own i.e. recruited by it only.
Now, are those 6 employees of Y eligible under Gratuity Act? since total number of officials working in Y is now 11 (6 of its own and 5 deputed by parent company X).