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The written down value of above Plant and Machinery of Samay Impex Limited as per Income Tax Act, 1961 as on 31-03-2020 was * 100 lakhs. The above profit of Delhi Impex Ltd. includes speculative profit of 15 lakhs. You are required to compute the total income/loss of Delhi Impex Ltd. for Assessment year 2021-22. The set off should be on the basis of order provided under section 72(2). ((ii) The Government compulsorily acquired land of Mr. Shivam in April 2019 and paid compensation of 20 lakhs in June 2020. The land was acquired by Mr. Shivam in June 2003 for 12 lakhs. He had filed for additional compensation through Court and was awarded * 18 Lakhs in February 2021 but this amount was received only during May 2021. Compute the taxable capital gain from the above transaction indicating the relevant assessment year. Expenses in connection with compulsory acquisition were 30,000 and for obtaining enhancement of compensation was 1 lakh. Cost inflation index: FY 2003-04 109 FY 2019-20 289 FY 2020-21 301 FY 2021-22 317 2. Samay Impex Ltd. was amalgamated with Delhi Impex Ltd. on 01-04-2020. All the conditions of Section 72A are complied with. Samay Impex Limited has the following carried forward losses as assessed upto Assessment year 2020-21: Sr. Particulars Amount in No. 5,00,000 1. Speculative loss X 2. Unabsorbed depreciation 3. Unabsorbed expenditure of capital nature on scientific research 18,00,000 2,00,000 4. Business Loss 1,25,00,000 Delhi Impex Limited has computed a profit of 175 lakhs for the financial year 2020-21 before setting off the eligible losses of Samay Impex Ltd. but after providing depreciation @ 15% per annum on * 160 lakhs, being the consideration at which plant and machinery were transferred to Delhi Impex Ltd