Examine how do you treat the following items when $xLtd.$ is merging with $Y$ Ltd$.$ on $1^{st}$

January $2023$ on the assumption:

A$.$ Condition $\frac{u}{s}2(1B)$ and $\frac{u}{s}72$A does not satisfy

B$.$ Condition $\frac{u}{s}2(1$B$)$ satisfy but conditions $\frac{u}{s}72$A not satisfy

C$.$ Conditions $\frac{u}{s}2(1B)$ and $\frac{u}{s}72$A are satisfied

Other Information of X Ltd$.$:

Business profits of Y Ltd$.($before adjusting losses and expenses$)30,00,000$ and long term

capital gain of Y Ltd$.($before adjusting losses$)3,00,000$