MENU

Audit Reports

Reports older than 2009

Filter

filter

Page 151 of 160, showing 10 records out of 1,598 total

25 March 2011
Performance
Report No. 25 of 2010 - Performance Audit of Service Tax on Construction Services Union Government (Indirect Taxes – Service Tax)

This led to short remittal of ` 77.32 lakh (excluding education cess). The assessee was also liable to pay interest of ` 20.10 lakh and penalty up to ` 77.32 lakh. 9.2 M/s Ahluwalia Contracts Ltd, in Ludhiana Commissionerate, was engaged in providing taxable services under CCS. We found that...

Sector:
Taxes and Duties

Contracts (India) Ltd., in Division-II of Kolkata ST commissionerate and found that a return filed in March 2006 showed that service tax and education cess of 43.53 lakh and 0.87 lakh respectively were paid through challan no. 044/01/1036/06-07. However, the challan showed that...

This led to short remittal of 77.32 lakh (excluding education cess). The assessee was also liable to pay interest of 20.10 lakh and penalty up to 77.32 lakh. 9.2 M/s Ahluwalia Contracts Ltd, in Ludhiana Commissionerate, was engaged in providing taxable services under CCS. We found that...

Download Full Report (PDF 1.02 MB)
05 August 2011
Performance
Report No. 6 of 2011 – Performance Audit of XIXth Commonwealth Games

(with roles n n 3ABC Consultants, Ma Foi Management Consultant, and Team Lease-People Strong Consortium and responsibilities), and required educational qualifications and experience for each unfilled position as of 2008. However, OC did not take note of these job descriptions, and...

Sector:
Art, Culture and Sports

and responsibilities), and required Further, we could not find position educational qualifications and briefs, job profile and desired experience for each unfilled position as qualifications in our sample of personnel of 2008. However, OC did not take note files. of these job descriptions,...

Pune Apex Committee This committee was chaired by the Chief Minister (CM) and included the Deputy CM, Ministers of School Education and Sports and Water Resources, Guardian Minister, Pune, Finance and Planning Deputy Commissioner and all MLAs/MPs of Pune and Pune-Chinchwada cities. Department...

CHAPTER Other Infrastructure Development Activities TETRA is a professional mobile communication service essentially meant for emergency services and government agencies. In September 2008, GNCTD decided to introduce a TETRA network in time for...

(PDF 2.69 MB)

of Maharashtra Director of Sports & Youth 76 1 February 2011 23 February 2011 Services Balewadi, Pune Principal Secretary, 01 Department of School Education and Sports Commissioner of Police, 18 Pune Pimpri Chinchwad Municipal 19 Corporation Pune Municipal Corporation 32 578 Annexes to Chapter...

Download Full Report (PDF 19.45 MB)
06 August 2010
Performance
Report No. 15 of 2010 - Performance Audit of Natural or cultured pearls, precious or semi-precious stones, precious metals, metals clad with precious metal and articles thereof, imitation jewellery, coin

heading 7113, on which brand name or trade name is indelibly affixed or embossed is chargeable to central excise duty of two per cent ad -valorem and education cess of two per cent thereon.  Chapter note no. 12 provides that, ‘b rand name’ or ‘trade name’, whether registered or not, is...

Sector:
Taxes and Duties

heading 7113, on which brand name or trade name is indelibly affixed or embossed is chargeable to central excise duty of two per cent ad-valorem and education cess of two per cent thereon. Chapter note no. 12 provides that, ‘brand name’ or ‘trade name’, whether registered or not, is a...

Download Full Report (PDF 0.55 MB)
22 March 2011
Performance
Report No. 21 of 2010 - Performance Audit on Activities of National Remote Sensing Center (Department of Space)

39 90 per cent of the identified drinking water sources could yield water by digging wells.40 Services like education, healthcare, weather, land & water resource management, mitigation of impact of natural disasters etc. 41 Regional coordinators are (i) Space Application Centre, Ahmedabad...

Sector:
Science and Technology

The main function of IIRS is capacity building through education at post-graduate level in the application of remote sensing and geo-informatics for natural resource management. In addition to the training at IIRS, NRSC at Hyderabad campus provides short term training to the users of data...

40 Services like education, healthcare, weather, land & water resource management, mitigation of impact of natural disasters etc. 41 Regional coordinators are (i) Space Application Centre, Ahmedabad (ii) NRSC, Hyderabad (iii) Indian Institute of Remote Sensing, Dehradun (iv) Regional Remote...

Download Full Report (PDF 2.31 MB)
06 August 2010
Performance
Report No. 11 of 2010 - Performance Audit of Excise Duty on Pharmaceutical Products (Indirect Taxes - Central Excise)

There was no change in the rate of duty upto 29 February 2008. It was reduced to eight per cent from 1 March 2008. From 9 July 2004, education cess at the rate of two per cent of the duty and from 1 March 2007 secondary and higher education cess at the rate of one per cent of the duty is...

Sector:
Taxes and Duties
(PDF 0.91 MB)

34.37 lakh. 4.2 Irregularities relating to area based exemption in Kashmir 4.2.1 Incorrect credit on account of education cess and secondary and higher education cess Notification No. 56/2002, dated 14 M/s Lupin Ltd., EPIP, Bari November 2002 stipulates that refund Brahman a, in J & K of...

These services fell under BAS and banking and other financial services. The assessee did not pay serv ice tax and education cess of Rs. 36.52 lakh for these services during the period Apnl 2004 to March 2007 which was recoverable with interest of Rs. 9.50 lakh (upto March 2009) and penalty of Rs....

There was no change in the rate of duty upto 29 February 2008. It was reduced to eight per cent from 1 March 2008. From 9 July 2004, education cess at the rate of two per cent of the duty and from 1 March 2007 secondary and higher education cess at the rate of one per cent of the duty is...

Download Full Report (PDF 0.33 MB)
25 March 2011
Performance
Report No. 36 of 2010-11 - Performance Audit of Taxation of assessees engaged in the Film and Television Industry

India, producing more than 1,000 feature films per year, is the largest film producing country in the world. During the period 2005-2009, film production registered a growth of 5 per cent per annum. The film industry registered growth of 9.7 per...

Sector:
Taxes and Duties

1.7 Before launch of private channels, Doordarshan was the only agency to telecast news and programmes covering entertainment, information and education. Doordarshan reaching to about 92 per cent population of the country has been transformed into an autonomous entity named as Prasar Bharti...

Download Full Report (PDF 10.07 MB)
10 December 2010
Performance
Report No. 18 of 2010 - Performance Audit of Taxation of Payments to non residents

Growing integration within the global economy has led to increased flow of capital, services and technology into the country. As an impetus to economic growth, the government has eased the restrictions on flow of foreign exchange transactions. The...

Sector:
Taxes and Duties

The purposes being (i) employment abroad (li) emigration (iii) maintenance of close relatives abroad (iv) education abroad and (v) medical treatment. 14 Paragraph 1.19 ofthe Exchange Control Manual 15 AP (DIR Series) Circular No 56 dated 26.11.2002 and Circular No 3 dated 19.07.2007. 5 Report...

However, it was taxed at the rate of 10 per cent instead of normal rate of tax at the rate of 40 per cent with surcharge and education cess. This resulted in short levy of tax of 26.9 crore including interest. The department accepted (February 2009) our findings and rectified the assessment in...

Download Full Report (PDF 12.45 MB)
25 March 2011
Performance
Report No. 35 of 2010 - Performance Audit of Defence Estates Management

The Ministry of Defence is the biggest landholder in the Government with a holding of 17.31 lakh acres of land. Of this, approximately 2 lakh acres are inside the 62 Cantonments located in various parts of the country. Outside these Cantonments,...

Sector:
Defence and National Security

Paragraph 3.3: Unauthorized use of Defence assets and public fund for running educational institutes In violation of the regulations and in disregard of the Ministry’s instructions issued time and again, Army authorities opened an educational institute at Pathankot under the aegis of Army...

(PDF 0.39 MB)

Services authorize the provision of accommodation for children’s schools at military stations where such facilities are not available or inadequate education facilities are available and when it was not found feasible by the State authorities concerned to establish a children’s school....

Download Full Report (PDF 1.66 MB)
16 December 2011
Performance
Report No. 21 of 2011 – Performance Audit of Water Pollution in India of Union Government, Ministry of Environment and Forest

The Water (Prevention and Control of Pollution) Act foresees a balance of strategies to ensure compliance: education and assistance; monitoring and inspections; communication and outreach. However, it falls short in the vital aspect of developing fair and differentiated responses to...

Sector:
Environment and Sustainable Development

In addition, water sources have significant aesthetic, educational, cultural and spiritual values and provide invaluable opportunities for recreation and tourism. Scurco Igcr A. ShiMomcnov State HjdudogiwS Institute {SHI, St. Peterstuig) cr>J United Nations Education^. 3a write and CulUral...

The Water (Prevention and Control of Pollution) Act foresees a balance of strategies to ensure compliance: education and assistance; monitoring and inspections; communication and outreach. However, it falls short in the vital aspect of developing fair and differentiated responses to...

Download Full Report (PDF 7.33 MB)
06 September 2011
Performance
Report No. 17 of 2011-12 – Performance Audit of Autonomous Bodies of Union Government (Civil)

17 of 2011-12 vi humanities, natural and physical science and social sciences in the educational programme of the University. In order to provide scope of higher learning to the people of far flung areas of North East and cater to the long term demand of the people of Karbi Anglong, another...

of the university are: to make provisions for integrated courses in humanities, natural and physical sciences and social sciences in the educational programme; to disseminate and advance knowledge by providing instructional and research facilities in various branches; 1 Cachar,...

57 Report No. 17 of 2011-12 University may take urgent steps to fill up all vacant posts to ensure smooth functioning and quality of education. University may initiate appropriate measures to ensure proper maintenance of records to monitor status of each project. 3.1 Introduction The...

The Institute should take effective action to recruit qualified faculties with a view to provide quality education to the students. The Institute should establish formal links with national and international organizations of repute working in similar areas. In order to achieve its...

1 year 43 17 30 90 200 beds) No. 1 year 43 17 30 90 (iv) Hospital D (upto 100 beds) (v) Veterinary Hospitals No. 1 year 6 6 6 18 b. Education No. 2 years 4 3 9 (i) School for physically 2 handicapped (ii) School for mentally No. 2 years 4 2 3 9 handicapped (iii) Vocational training No. 1 year 9...

Download Full Report (PDF 2.92 MB)