Hello Chiranjeev Jain Sir, Good evening I am Lalitha, Today I have strongly decided to Message you and I hope it would reach you. I really, I mean FRANKLY AND TRULY SPEAKING the way you are TEACHING IS REALLY APPRECIABLE sir. Actually, today I have completed listening to Lecture regarding IND AS-33, Earning Per Share and in that session the way explained about Theoretical Ex-right fair value of shares was up to the mark. Really I didn’t understand the concept behind this, in CA-Inter, as you said we have just done rectification I think. Also u have taken practical situation of concept introduced by Atal Bihari Vajpayee Ji with respect to special purpose vehicle concept and that one was truly understandable. And I am really happy today I have gain knowledge with conceptual understanding. And unhappy for one thing that I couldn’t directly meet you sir and hope that day will come and chance to meet you sir. Thank you so much Sir for providing UP TO THE MARK LEVEL OF KNOWLEDGE to your students SIR and I am really glad.