What is business combination as per ind as 103?

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  1. #control
  2. #common
  3. #subsidiaries
  4. #transactions
  5. #includes
  6. #entity
  7. #acquisition
  8. #gives
  9. #acquired
  10. #obtains
  11. #transfer
  12. #which
  13. #within
  14. #guidance
  15. #group
  16. #acquirer
  17. #between
  18. #entities
  19. #business