Business Combinations (IND AS-103) applies to a transaction or other event that meets the definition of a business combination." Mention three cases where IND AS-103 does not apply.

Business Combinations (IND AS-103) does not apply to the following: The formation of a joint venture. The acquisition of an asset or a group of assets that does not constitute a business. In such cases the acquirer shall identify and recognise the individual identifiable assets acquired (including those assets that meet the definition of, and recognition criteria for, intangible assets in Ind AS 38 Intangible Assets) and liabilities assumed. The cost of the group shall be allocated to the individual assets and liabilities on the basis of their relative fair values at the date of purchase. Such a transaction or event does not give rise to goodwill. Accounting for combination of entities or business under common control.