The negative PAT is solely due different treatment on certain expenses items related to maintenance and also interest expenses. All these items will be written off as expenses entirely as it incurred, however under tax treatment it will first be capitalized and amortized over few years.

HI OTB, i get to know from a friend of mine that you are giving out training course on line on TA and FA this month. How much you are charging? Do you we need to by any software?. Hope you can reply ASAP