In which year, did the college have the best result for B.com?

Answer: Option D

$$\begin{array}{rl}& \text{Pass percentage :}\\ & \text{Year 2006}=\frac{140}{170}\times 100=82.35\%\\ & \text{Year 2007}=\frac{150}{190}\times 100=78.94\%\\ & \text{Year 2008}=\frac{180}{240}\times 100=75\%\end{array}$$