Aslesha Ltd acquired 60% stake in Magha Ltd for a consideration of Rs.50 Lakhs. On the date of acquisition, Magha Ltd.’s Equity Capital was Rs.40 Lakhs, Revenue Reserves were Rs.25 Lakhs and balance in P & L Account was Rs.10 Lakhs. During the year, Magha Ltd earned a Post Tax Profit of Rs.12 Lakhs. Minority Interest disclosed in the Consolidated balance sheet is