There is 1 question in advanced accounts paper may 2012 where there is absorption w/o liquidating trfror co.And the institutes suggested answer shows solution by ignoring the word "w/o liquidating latter" Kindly tell me how to sove the problem.For reference I am giving the links
1.Question paper
https://220.227.161.86/26769qp_ipcc_may12gp2_5.pdf
2.Suggested answer
. https://220.227.161.86/29365suggans_ipcc_nov12-5.pdf
Please help me with the same.