Regarding amalgmation

Rahul Walame (Chartered Accountant) (580 Points)

25 March 2013  

There is 1 question in advanced accounts paper may 2012 where there is absorption w/o liquidating trfror co.And the institutes suggested answer shows solution by ignoring the word "w/o liquidating  latter" Kindly tell me how to sove the problem.For reference I am giving the links

1.Question paper

https://220.227.161.86/26769qp_ipcc_may12gp2_5.pdf

2.Suggested answer

.  https://220.227.161.86/29365suggans_ipcc_nov12-5.pdf

Please help me with the same.