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It is mentioned in sec 25(1) that where a company allots or agrees to allot , so even if shares are not alloted for persons making offer will it be deemed prospectus

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Do any one have any idea about set C and set D ? Where to buy books of these? Is it available in cds ?

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If the pre-losses ie P&L Dr bal is 10l, and at the time of consolidation to calculate minority interest, M.I share capital is 2.4l only, but pre losses share is 4l. How to show this in consolidated balance sheet. Do we reduce the excess loss from Holding co. P&l? Also in Cost of control, the cost of investment is 5l Holding co. Share cap is 3.6l and share in pre losses is 6l So 5l-(3.6-(-6))=7.4l Goodwil Is my calculation correct?