Q290 Correct Answer is (a)

Q265 Correct Answer is (a)

🐘 An elephant and 🐕 a dog became pregnant at same time. Three months down the line the dog gave birth to six puppies. Six months later the dog was pregnant again, and nine months on it gave birth to another dozen puppies. The pattern continued.

On the eighteenth month the dog approached the elephant questioning, _"Are you sure that you are pregnant? We became pregnant on the same date, I have given birth three times to a dozen puppies and they are now grown to become big dogs, yet you are still pregnant. Whats going on?".

The elephant replied, _"There is something I want you to understand. What I am carrying is not a puppy but an elephant. I only give birth to one in two years. When my baby hits the ground, the earth feels it. When my baby crosses the road, human beings stop and watch in admiration, what I carry draws attention. So what I'm carrying is mighty and great.".

Don't lose faith when you see others achieving their success.
Don't be envious of others results.

If you haven't received your success, don't despair.

Say to yourself "My time is coming, and when it hits the surface of the earth, people shall yield in admiration.

"Apna time aayega"

💁‍♂️ Business Environment and Law notes

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💁‍♂️ JIGL New syllabus notes

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As a man was passing the elephants, he suddenly stopped, confused by the fact that these huge creatures were being held by only a small rope tied to their front leg. No chains, no cages. It was obvious that the elephants could, at anytime, break away from their bonds but for some reason, they did not.He saw a trainer nearby and asked why these animals just stood there and made no attempt to get away. “Well,” trainer said, “when they are very young and much smaller we use the same size rope to tie them and, at that age, it’s enough to hold them. As they grow up, they are conditioned to believe they cannot break away. They believe the rope can still hold them, so they never try to break free.”

The man was amazed. These animals could at any time break free from their bonds but because they believed they couldn’t, they were stuck right where they were.

Like the elephants, how many of us go through life hanging onto a belief that we cannot do something, simply because we failed at it once before?

Failure is part of learning; we should never give up the struggle in life.

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Q291 Correct Answer is (d)

Q284 Correct Answer is (a)

💁‍♂️ Business Mgmt, Ethics notes

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Q293 Correct Answer is (a)

Q270 Correct Answer is (b)

Where branches of bank were spread over many districts, Assessing Officer (TDS) of district, where in Head Office was situated, had no jurisdiction in respect of branches spread over other districts- Karnataka HC

Provision for diminution in value of investment, having been actually written off, cannot be added to book profit under section 115JB(2)(i)-Gujarat HC