I told it's a working knowledge. It's not mugging up. It's 20 years of hard on the job experience.Do not post questions for the sole purpose of timing questions. There are no seperate accounting standards for fixed. It's only one.Working knowledge is based on theory.
You are unnecessarily disturbing the subtle things of the forum.There is no point in answering your queries.Its only Sec 194 C. I hv worked for full 10 years , I don't need any advice from your end.After all pls maintain minimum decorum and ethics.