A person bought a pen and sold it for a loss of 10%. If he had bought it for 20% less and sold it for ₹ 44 more than earlier sale price he would have made a profit of 40%. The cost price of the pen is (in ₹)

Let the original cost price be CP
When the pen is originally sold for a loss of 10%, then original SP = 0.9CP

Now, it is said that if the pen was purchased for 20% less i.e. if cost price had been 0.8CP and the pen was sold for Rs. 44 more than original selling price i.e. if the pen had been sold for (0.9CP + 44) rupees, the profit % would have been 40% i.e. 

(0.9CP + 44) = 1.4*(0.8CP) which gives us 0.22CP = 44 
Hence, CP = 200.