Section 2(57) v/s Section 2(68)

Kuch samajh mein koi nahi aaya, friends help karo! Main aur mera dost Vikram kya debate kar rahe hain. Pehle, Section 2(57) mein likha hai ki "company" kaha ki ja sakta hai, lekin Section 2(68) mein isse alag definition di gayi hai. Mera dost ka kaha hai ki Section 2(68) ke anusaar company ke baare mein Section 2(57) ka koi zameer nahi hai. Lekin mujhe lagta hai ki ye do se do hai, kuch hi variation.

Main kahaan galt? Mera dost ki kya baat hai sahi? Kya log Section 2(57) ka koi zameer nahi maante?