Capital gain in case of demeger

Anita Kulkarni (Student CA Final ) (166 Points)

14 April 2016  
suppose Mr A has 25000shares in X Ltd ( demerged CO) of Rs 100000 and Mr A received 50000 shares from y Ltd (resultant CO) and he sold the shares in resultant CO for Rs 800000 how the capital gain will be calculated what will be the cost of acquisition of shares