Dear Gunjan Gupta,
This PPT has been circulating on CITEHR since June (maybe earlier), and I have seen it posted by many users. I have been protesting against it ever since. I am sorry, but in my opinion, you should feel remorseful for circulating an already widely circulated PPT. At the very least, you could give credit to the source; if not the source, then at least acknowledge where you found it.
I wonder how it brings joy to individuals like yourself when others praise you for this PPT.
A person with a conscience would feel ashamed. I don't wish to spend more time on this issue; otherwise, I would have provided more links to this PPT on CITEHR. However, here is one link you can visit:
https://www.citehr.com/173808-value-engineering-2.html. Kindly refrain from engaging in such obnoxious activities.
Thank you.