Solution:

240

40 { diff 20 + 12 =>32 add to it}
72 { diff 32 + 12 =>44 add to it}
116 { diff 44 + 12 =>56 add to it}
172 { diff 56 + 12 =>68 add to it}
240

Solution:

5 leopard and one sheep

since all animal are rational , once 1st leopard eats the sheep all the rest of leopard would know about this.

Solution:

At first, there were 2 apples on the tree. After the wind blew, one apple fell on the ground. So there where no apples on the tree and there were no apples on the ground.
*apples => more than one apple

Another solution(non tricky one)
The wind blew so hard that the apples fell of the tree and blew along the ground.

Solution:

The first step that they will take will be a leap of logic. What it means is that they will deduce that every color must appear twice at least. Why? Because the master logician has assured them that the puzzle will not be impossible for anyone of them. And if a color appears only once in the circle, the person wearing it will have no clue about that color which will not be fair for him.

Then the logicians will follow the same and look for all the colors of hats in the circle. If one of them sees a color just once, he can safely assume that he is also wearing the hat of the same color as by leap of logic, no color can appear just once. Thus when the bell is rung, he will leave.

In the similar fashion, if anyone sees another color just once, he can determine that he is wearing the hat of the same color and will leave when the bell rings or will be disqualified and sent home. Unvaryingly, if a color is seen twice, they will be eliminated after the first bell. Hence, there must be at least three hats of any of the remaining color.

Assume that you are sitting in the circle and you don’t see a color once but see it twice. Then if they were the only two hats of the same color, the logicians must have left at the first bell already. But they did not. Which means that there are three hats of that color and you are wearing one. Thus you will leave after the second bell.

Solution:

Anybody will prefer the shop in the eastern market for sure. There are two reasons for it:
Firstly, since there are only two barbers in the town, the one running the shop in eastern market must have gotten his hair done by the one running the shop in the northern market and vice versa. Thus, if the barber in the eastern market has a shabby haircut, it must be due to the incompatibility.
Secondly, the neat and clean shop can be due to the scarcity of customers as well. While the untidy place refers to the fact that so many customers get their hair done in that shop.

Thus any one will opt for the barber shop in the eastern market.

Solution:

XIX is the answer which refers to nineteen in roman numeric system. On taking out one i.e. I, we will get XX that is equal to twenty.

Solution:

The matchsticks that are marked with red are to be removed and the final figure will have just two squares. You can remove either pair from the possible four ways.

Solution:

457730 * 4 = 1830920
(DOLLAR * 4 = QUARTER)

Solution:

The woman told him to take out one nut each from the rest of the wheels and use them.

Solution:

Daughter.

Solution:

They were playing tennis.

Tiger Phil
30 - 30
40 - 30 (Phil hit a bad shot)
Game won - 30 (Tiger hit an awesome shot)