Good Morning Sir I am Mahalakshmi Without this summary. IND AS 24 would have been mere a theory chapter which every student would have skipped for sure! you covered this by this extra efforts sir! I literally do not know who in the world would do these efforts for making the students to understand each and every clause of the definition sir! Many faculties would have asked students to read those definitions by ourselves sir. you took this for an hour sir. Beautifully beautiful sir! IF RTP’s clauses are in the minds of students then it is because of you for and on behalf of all students Thank you so much sir!