68 taxmann.com 298). He has submitted a copy of the P&L account in Annexure-2 which reads as follows: - S.No. Loss Rs. S.No. Profit Rs. 1 Total loss as per 1 Total profit as per trading account trading account 2 Interest 7359077 2 Interest receivable 5978097 outstanding 3 Establishment 1304782 3 expenses 4 Contingency 1231087 4 Miscellaneous 4242442 expenses