Given  : He bought 12 kg of fish at Rs 140 per kg.
So,
Cost of total  fish bought by Akhil  = 12 $×$ 140 = Rs . 1680
And
He spent Rs 120 to take this to the shop .
So,
Total money spent by Akhil = 1680 + 120  = Rs . 1800

And also given : 4 kg of fish were spoilt and he sold the rest at Rs 180 per kg.

Akhil sold his fish =  180  $×$  8   =  1440

Now, total CP > Total SP
now, there occurs a loss.
Loss = CP  -  SP = 1800 - 1440 = Rs 360
$\mathrm{Loss}%=\frac{\mathrm{Loss}}{\mathrm{CP}}×100\phantom{\rule{0ex}{0ex}}=\frac{360}{1800}×100\phantom{\rule{0ex}{0ex}}=20$

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