HCL requires you to calculate "Deferred tax" arising on acquisition of SCL and the goodwill arising thereon.

Computation of Net Deferred Tax Liability Particulars Fair Value Tax Base Temporary Difference Tax Effect @ 30% Land and Buildings 700 500 200 (Taxable) 60 Property, Plant and Equipment 270 200 70 (Taxable) 21 Inventory 80 100 (20) (Deductible) (6) Retirement Benefit Obligations (100) Nil 100 (Deductible) (30) Net Deferred Tax Liability 45 Computation of Fair Value of Net Identifiable Assets Particulars Amount Fair Value of Net Identifiable Assets before DTL 1,070 Less: Net Deferred Tax Liability (45) Fair Value of Net Identifiable Assets after DTL 1,025 Computation of Goodwill on Acquisition Goodwill = Purchase Consideration Transferred - Fair value of Net Identifiable Assets = 1,500 - 1,025 = 475 lakhs