Extention Period query ??? urgent

Dear all,
Please guide me in case of transfer full period of artical ship is takan into account or only period searved with one of the C.A. i.e I have total leave 71days till transfer but after transfer total leave is 99 days as per my knowledge there is 11(181-(71+99)) days of surplus means my artical ship will be completed before 11 days is it correct Please guide me

But My C.A. is of the view that 1/6 of total period served under him is only I am eligible for leave as per this I need to serve 42 days of extention period which one is correct Please guide me.ans via emails only.

Thanks
Abhay sethia.
thinkpageofabhay @ gmail.com