2 Answers
Please see this link for 34, if still issue is not resolved please comment back with MCQ number
Please see this link for 35, if still issue is not resolved please comment back with MCQ number
https://auditguru.in/question/sir-in-question-no-35-of-icai-sample-questions-i-feel-that-all-the-options-are-correct-but-icai-answer-is-different-second-thing-what-is-the-meaning-of-grants-recieved-from-goverenment-authorities-wi/