Held that the business of the amalgamating company under amalgamation continues uninterruptedly by the amalgamated company, the benefit of carry forward and set-off has to be allowed as per the mandate of S.  74 to the amalgamated company and, therefore, the long-term capital loss of the amalgamating company is available for set-off in the hands of the assessee-amalgamated company.  S. 72A applies only in respect of accumulated losses and unabsorbed depreciation under the head “Profits and gains of business or profession.  (AY. 2013-14)