The following are the details relating to four resident entities, AB & Co., LM & Co., PQ & Co. and XY & Co. for the P.Y.2025-26:

	Particulars	AB & Co. (Firm)	LM & Co. (Firm)	PQ & Co. (LLP)	XY & Co. (Firm)
(1)	Nature of business/profession	Retail trading	Business of plying, hiring or leasing goods carriages	Wholesale trading	Interior decoration
(2)	System of accounting	Mercantile	Cash	Mercantile	Cash
(3)	Turnover/Gross receipts	Rs. 200 lakhs	Rs. 101 lakhs	Rs. 100 lakhs	Rs. 50 lakhs
(4)	Amount received by way of RTGS/NEFT in the P.Y. 2025-26 [included in (3) above]	Rs. 150 lakhs	Rs. 80 lakhs	Rs. 70 lakhs	Rs. 45 lakhs
(5)	Amount received by way of cash in the P.Y.2025-26 [included in (3) above]	Rs. 30 lakhs	Rs. 21 lakhs	Rs. 10 lakhs	Rs. 5 lakhs
(6)	Amount received by way of RTGS/NEFT between 01.04.2026 & 31.7.2026	Rs. 20 lakhs	-	Rs. 20 lakhs	-
(7)	Working partners' salary	Rs. 5 lakhs	Rs. 1.50 lakhs	Rs. 3 lakhs	Rs. 5 lakhs
(8)	Interest on capital@12% to partners	Rs. 1 lakh	Rs. 0.50 lakh	-	Rs. 2 lakhs
(9)	Profit as per books of account maintained as per section 44AA [after deducting working partners' salary and interest on capital]	Rs. 5.60 lakhs	Rs. 4.10 lakhs	Rs. 4.50 lakhs	Rs. 20 lakhs
(10)	No. of vehicles owned	-	10 (See Note 2 below for details)	-	-

Additional information:

(1) It may be assumed that partners' salary and interest are authorized by the partnership deed, relates to a period after the partnership deed and is within the permissible limits laid down under section 40(b).

(2) The details of vehicles owned by M/s. LM & Co. are as follows:

	Gross Vehicle Weight (in kgs)	Number	Date of purchase	Date when first put to use
(1)	8,000	3	28.5.2025	1.6.2025
(2)	9,000	2	31.7.2025	1.8.2025
(3)	10,000	1	17.8.2025	20.8.2025
(4)	11,000	1	30.9.2025	1.10.2025
(5)	12,000	1	11.11.2025	13.11.2025
(6)	13,000	2	31.12.2025	1.1.2026