On the Upanishads Here are two verses from the Chhandogya Upanishad, a text composed in Sanskrit c. sixth century BCE:
The Nature of the Self
This self of mine within the heart, is smaller than paddy or barley or mustard or millet or the kernel of a seed of millet. This self of mine within the heart is greater than the earth, greater than the intermediate space, greater than heaven, greater than these worlds.
The True Sacrifice
This one (the wind) that blows, this is surely a sacrifice. . . . While moving, it sanctifies all this; therefore it is indeed a sacrifice.
Read the following source carefully and answer the questions that follow:
Amir Khusrau and the Qaul Amir Khusrau (1253–1325), the great poet, musician and disciple of Shaikh Nizamuddin Auliya, gave a unique form to the Chishti ‘sama’ by introducing the qual (Arabic word meaning “saying”), a hymn sung at the opening or closing of qawwali. This was followed by sufi poetry in Persian, Hindavi or Urdu, and sometimes using words from all of these languages. Qawwals (those who sing these songs) at the shrine of Shaikh Nizamuddin Auliya always start their recital with the qual. Today qawwali is performed in shrines all over the subcontinent.
Rupal, Shanu and Trisha were partners in a firm sharing profits and losses in the ratio of 4:3:1. Their Balance Sheet as at 31st March, 2024 was as follows:
(i) Trisha's share of profit was entirely taken by Shanu.
(ii) Fixed assets were found to be undervalued by Rs 2,40,000.
(iii) Stock was revalued at Rs 2,00,000.
(iv) Goodwill of the firm was valued at Rs 8,00,000 on Trisha's retirement.
(v) The total capital of the new firm was fixed at Rs 16,00,000 which was adjusted according to the new profit sharing ratio of the partners. For this necessary cash was paid off or brought in by the partners as the case may be.
Prepare Revaluation Account and Partners' Capital Accounts.