Welcome to a new episode of Dharamvayur
And the name of this episode is
Profit and Gain from Business and Profession
How are you all?
Good? Having fun outside?
How is your life going?
Sir, what is going on in our life?
We are seeing you day and night
We are so fortunate that we are seeing you
Leaving aside the beautiful views
I said, son, shall I tell you something?
The classes that you are watching
Keep in mind one thing
That the ocean is formed by the drop of water
The pot is formed by the drop of water
The ocean is not formed automatically
Ultimately, there is no drop of water
The lectures that you are watching
The classes that you are attending every day
Sitting at home, wearing earphones
You are increasing your knowledge by the drop of water
The pot is filling you up
Gradually, the pot will turn into a river
The river will turn into a river
And one day, your knowledge
Will turn into the ocean
Always start as a thirsty person
Who drinks water by the drop of water
But when you finish these lectures
You will become a tsunami
You will bring a wave of knowledge
Which will take away everything
And will illuminate all around
With your knowledge
Sir, study carefully
Study hard
I am not one of those teachers
Who take the relationship of teacher and student
I consider you as my friend
In my attitude, in my way of speaking
Do you feel the same?
I consider you as my friend
I consider you as my younger brother, younger sister
And I am like this when I teach
When I teach, we are discussing
We are asking each other questions
Sir, the ocean is formed by the drop of water
I am waiting for that day
When you will finish these lectures
And your ocean of knowledge
Will turn into a wave of knowledge
I will be waiting for that day
Sir, get a little serious
And now I am going to start this lecture
Sir, we had talked about depreciation
In our previous lectures
We had talked about depreciation
We had talked about the actual cost
Do you remember?
Tell me one thing
The depreciation that I get
Sir, the depreciation is over
I just want to discuss a few points
Tell me one thing
For example, my profit is 100 crores
What is my depreciation?
It is my expenditure
For example, depreciation
Take this
For example, my profit is 100 crores
My gross profit is 100 crores
It is my G.P.
And the depreciation that I have put in my books
As per Companies Act
That is 10 crores
Income tax says that it is not 10 crores
According to our tax, it will be 12 crores
I have told you again and again
Again and again
And again and again
I have told you one thing
The gross profit
It will be 90 crores
N.P.
We will ask N.P.
How much is N.P.?
It will be 90 crores
The depreciation that we have given
Add it back
How much is it? 10 crores
And the depreciation that we will allow
Income tax says 12 crores
We will minus this 100 minus 12
It will be 100 crores