MOON Ltd. is developing a new production process. During the financial year ended 31st March, 2018, the total expenditure incurred on the process was ₹60 lakh. The production process met the criteria for recognition as a

MOON Ltd. is developing a new production process. During the financial year ended 31st March, 2018, the total expenditure incurred on the process was ₹60 lakh. The production process met the criteria for recognition as an intangible asset on 1st December, 2017. Expenditure incurred till this date was ₹32 lakh. Further expenditure incurred on the process for the financial year ending 31st March, 2019 was ₹90 lakh. As on 31st March, 2019, the recoverable amount of know-how embodied in the process is estimated to be ₹82 lakh. This includes estimates of future cash outflows and inflows. The expenditure to be charged to Profit and Loss Account for the year ended 31st March, 2019 is ............ lakh. (Ignore depreciation).