TRooTech Business Solutions PHP Developer interview questions

1st technical round, it is easy 2nd practical round, 85% completed 3rd Hr round, after the 17 days get call from hr . I declined the offer. Because HR Nidhi Heda offered the 15% percent hike on the ON HAND SALARY instead of CTC.  She explained to me that we gives you salary without deduction. So you are receiving all the salary. SO smart HR. But look at the mirror and ask yourself that I'm made fool to candidate or yourself after declined the offer. If your budget is not high then it's fine but don't make fool to candidate