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Assertion (A) : Dividend paid out of preacquisition profit by the subsidiary company to the holding company is deducted from the cost of investment.Reason (R) : Dividend paid out of pre-acquisition profit by the subsidiary company should be treated as a return of capital to the holding company. Which one of the following is correct ?अभिकथन (A): धारक कम्पनी को सहायक कम्पनी द्वारा अधिग्रहण पूर्व लाभ से दिया जाने वाला लाभांश निवेश की लागत से काटा जाता है। कारण (B) : धारक कम्पनी को सहायक कम्पनी द्वारा अधिग्रहण पूर्व लाभ से दिये जाने वाले लाभांश की पूँजी की वापसी के रूप में लिया जाना चाहिए। निम्नलिखित में से कौन सा सही है?

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Assertion (A) : Dividend paid out of preacquisition profit by the subsidiary company to the holding company is deducted from the cost of investment.<br />Reason (R) : Dividend paid out of pre-acquisition profit by the subsidiary company should be treated as a return of capital to the holding company. Which one of the following is correct ?<br />अभिकथन (A): धारक कम्पनी को सहायक कम्पनी द्वारा अधिग्रहण पूर्व लाभ से दिया जाने वाला लाभांश निवेश की लागत से काटा जाता है। कारण (B) : धारक कम्पनी को सहायक कम्पनी द्वारा अधिग्रहण पूर्व लाभ से दिये जाने वाले लाभांश की पूँजी की वापसी के रूप में लिया जाना चाहिए। निम्नलिखित में से कौन सा सही है?






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