Query in acquisition of a company.

Yes you can adjust the b/f loss of B Pvt. Ltd. in Gross Total Income of A Pvt Ltd.

Plus bonus is that A Pvt Ltd will get the fresh period of eight years for carry forward and set off the same in future years if the same could not be claimed in full at first year.

In Income Tax Act, 1961 losses can be brought forward for a period of maximum of 8 years. if the amalgamation / merger takes place in 8th year even then the amalgamated (A Pvt Ltd) will get fresh period of 8 years to carry forward and set off the same.

Refer this article also:

sec 72a merger acquisition amalgamation

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