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Amalgamantion also called erger is the joining together of two organizations/ companies. It is usually equaly footing. Both organizations togeter form a new entity. For example recently Vodafone India and Idea Cellular merged to form Vodafone Idea. Absorption on the otherhand is complete takeover of one company by another. The company taking over, remains and retains its identity while the company taken over no longer remains an entity.
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