A Chartered Accountant goes into a pet shop to buy a parrot. The shop owner shows him three identical parrots on a perch and says, "The parrot on the left costs Rs. 1,000/-."
"Why does that parrot cost so much?" asks the CA. "Well," replies the owner, "it knows how to do complex financial audits."
"How much does the middle parrot cost?" asks the CA. "That one costs Rs. 2,000/- because it can do everything the first one can do including tax audit and it also knows about preparing & filing Income-tax returns".
The startled CA asks about the third parrot, to be told it costs Rs. 7,000/-. He again questions, "What can it do?"
To which the owner replies "To be honest, I've never seen him do anything, but the other two call him Senior Partner."
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