Profit of SIck industrial company - Section 115JB

Friends,

There is  a company A. It is amalgamated company. The company B is amalgamating comapny and is a sick company. The sick company is earning profits. After amalgamation company A's profits will include the profits of company B i.e. sick company. Will the company A get reduction of such profits for the purpose of computation of book profits u/s 115JB as per clause vii of explanation 1? Please provide decision of some court in support of your answer.

Regards,

Chintan