Apportionment Of Cost Of Acquisition Of Equity Shares Of Veranda Learning Solutions Limited ('Company / VLS') And Equity Shares Of J.K. Shah Commerce Education Limited ('JSCEL') Pursuant To Composite Scheme Of Arrangement Amongst The Company, JSCEL And Veranda XL Learning Solutions Private Limited ('VXLS') And Their Respective Shareholders Under Sections 230 To 232 And Other Applicable Provisions Of The Companies Act, 2013 ('Scheme')