Inter company holding??

hy frnds...ipcc group 2 accounts...means in advance accounts...in amalgamatn chptr...is inter company holding in sylabs??
and if yes thn can u plz provide the link from where i can undrstnd it.
plz frnds....its urgent...thnku sho much!!

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That is MPV Sir's explanation and I dunno if Amalgamation is part of syllabus...

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