I need correct answer if I found wrong answer I will down vote and i will report to chegg authority.

in Bangalore which is not the place of his normal duty. Further tax was deducted from such salary under section 192 and he does not maintain any bank account in Bangalore. No disallowance under section 40A(3) is attracted in respect of such salary. Question 27 The trading and profit and loss account of Pingu Trading Pvt. Ltd. having business of agricultural produce, consumer items and other products for the year ended 31.03 .2022 is as under: There was a survey under section 133A on the business prem 8,75,000 and a sale of 75,000 was revealed that the value of closing stocks of 31,3.2021 was 8,75,000 and closing stocks after considerin made on 13.3.2022 was not recorded in the books. The value of closing stom as 31.3 .2022 worke these facts and on the basis of inventory prepared by the department out at 12,50,000, which was accepted to be correct and not disputed. (ii) Income-tax refund includes amount of 4,570 of interest allowed ther (iii) Bonus to staff includes an amount of provided in the books on 31.03.2021. provided in the books on 31.03.2021. (iv) Rent of premises includes an amount of 5,500 incurred no obligation to incur such expenses as per rent agreement. (v) Advertisement expenses include an amount of 2,500 paid for advertisement published souvenir issued by a political party. The payment is made by way of an account payee che (vi) Miscellaneous expenses include: amount of 15,000 paid towards penalty for non-fulfillment of delivery conditior contract of sale for the reasons beyond control, amount of 1,00,000 paid to the wife of a director, who is working as junior lawyer fo an opinion on a disputed matter. The junior advocate of High Courts normally charg 25,000 for the same opinion, amount of 1,00,000 paid to an Electoral Trust by cheque. Goods and Services Tax demand paid includes an amount of 5,300 charged as delayed filing of returns and 12,750 towards interest for delay in deposit of tax. The company had made an investment of 25 lacs on the construction of a wareho area for the purpose of storage of agricultural produce. This was made available in Bangalore which is not the place of his normal duty. Further tax was deducted from such salary under section 192 and he does not maintain any bank account in Bangalore. No disallowance under section 40A(3) is attracted in respect of such salary. Question 27 The trading and profit and loss account of Pingu Trading Pvt. Ltd. having business of agricultural produce, consumer items and other products for the year ended 31.03 .2022 is as under: There was a survey under section 133A on the business prem 8,75,000 and a sale of 75,000 was revealed that the value of closing stocks of 31,3.2021 was 8,75,000 and closing stocks after considerin made on 13.3.2022 was not recorded in the books. The value of closing stom as 31.3 .2022 worke these facts and on the basis of inventory prepared by the department out at 12,50,000, which was accepted to be correct and not disputed. (ii) Income-tax refund includes amount of 4,570 of interest allowed ther (iii) Bonus to staff includes an amount of provided in the books on 31.03.2021. provided in the books on 31.03.2021. (iv) Rent of premises includes an amount of 5,500 incurred no obligation to incur such expenses as per rent agreement. (v) Advertisement expenses include an amount of 2,500 paid for advertisement published souvenir issued by a political party. The payment is made by way of an account payee che (vi) Miscellaneous expenses include: amount of 15,000 paid towards penalty for non-fulfillment of delivery conditior contract of sale for the reasons beyond control, amount of 1,00,000 paid to the wife of a director, who is working as junior lawyer fo an opinion on a disputed matter. The junior advocate of High Courts normally charg 25,000 for the same opinion, amount of 1,00,000 paid to an Electoral Trust by cheque. Goods and Services Tax demand paid includes an amount of 5,300 charged as delayed filing of returns and 12,750 towards interest for delay in deposit of tax. The company had made an investment of 25 lacs on the construction of a wareho area for the purpose of storage of agricultural produce. This was made available