⭐ Important points (exam-critical)
- ⭐Purchase consideration excludes payments to debenture-holders & creditors.
- ⭐Intrinsic value, Net Payment, Net Asset methods to compute PC.
- ⭐Statutory reserves of transferor preserved via Amalgamation Adjustment Account (purchase method).
- ⭐Differentiate amalgamation from absorption / external reconstruction.
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