Please refer the class notes of Parag Gupta Sir. Hope, it will clear your all doubt.
Dear Deepesh
the link is not working
regards
Please refer the following link. I don't know, what happened with the above file.
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Naveen Fintech Pvt Ltd
Kolkata
CA Inter
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Gupta Sachdeva & Co. Chartered Accountants
New Delhi
CA Final
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CAclubindia
