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The poet feels that the nose is a funny thing because it sticks out of the face like a handle, shows out all of it and has two holes under it. holes in it are used by us for breathing.
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It is the distribution of net profit to various heads. It is the deduction from revenue to ascertain net profit or net loss. It is made only if there is a profit.
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Check NCERT solutions here : <a href="https://mycbseguide.com/ncert-solutions.html">https://mycbseguide.com/ncert-solutions.html</a>
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