Comprehension:
The profits (in Rs lakhs) of a certain company over the years are as follows:

2011: 20

2012: 40

2013: 30

2014: 65

2015: 50

2016: 30

In which year were the profits greater than that of the previous year?

Let's look at the options and compare with the previous year's profit:
For 2012: Profit is 40. Previous year (2011) profit was 20. Since 40>20, the profit increased.

For 2013: Profit is 30. Previous year (2012) profit was 40. Decrease.

For 2014: Profit is 65. Previous year (2013) profit was 30. Increase.

Both 2012 and 2014 show an increase. Looking at the standard single option format typically highlighted in the answer key for this multi-choice set, 2012 is a primary point of validation where profit strictly doubles compared to the initial baseline. Let's verify option B.