  We carry out numerical simulation of accretion flows around a black hole in
presence of both viscous and cooling effects. Instead of using a constant
$\alpha$ parameter throughout the simulation grid, we assume that $\alpha$ is
maximum on the equatorial plane and gradually goes down in the perpendicular
direction We show that when the injected sub-Keplerian flow angular momentum is
high enough and/or the viscosity and also cooling is high enough, Two Component
{\bf Accretion} Flow (TCAF) would be formed, otherwise the sub-Keplerian flow
would remain sub-Keplerian. We see that a Keplerian disk is produced on the
equatorial plane. Time variations of the total, Keplerian and Sub-Keplerian
matter are studied with respect to various flow parameters.
