Aldrine.. True. But it isn't that we are arguing for the sake of arguing here. In fact, in many instances I have accepted Krunal's views as the right one in this forum without any argument. Forumming is all about pouring out your views, go for constructive discussion/arguments and support others views if needed clearly. I feel as CAs and CA students we need to develop such skills for a long and better stand in the industry. Unfortunately the institute offers us very low exposure to such opportunities. So why don't we make use of this opportunity here? :)