Brought forward loss and unabsoebed depreciation

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A is wholly owned subsiduary of B. Now A is going to merge in B from 01/04/2019.
A has brought forward losses amounting to 10 cr and unabsoebed depreciation amounting to 3 cr.
My question is whether B eligible to take bf losses and unabsorbed depreciation in its return for next financial year?
Replies (3)
yes it can take these benefits
under which section?

refer section 72A


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