different between amalgamation and absorption methods of calculating purchase considearation pooling of interest method amalgamation in the nature of purchase purchase consideration absorption amalgamation rebate u/s 87 a format of calculating tax liability education cess surcharge tax liability total income taxable income gross total income definition for assessment year and previous year agriculture income definition for total income definition for gross total income definition for assesse canons of taxation types of tax tax history of income tax petty cash book sales returns book purchase returns book sales book purchase book triple column cash book contra entry subsidiary book cask book
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