Audit Reports

The presc ribed components are return on equity, interest on debt, depreciation, operation and maint enance cost, foreign exchange rate revision and hedging costs, fuel consumption, interest on wo rking capital, annual fuel recovery, provision for taxation and decommissioning levy. Audit...............

by an educational instituti on in respect of education exempted from Service Tax, by way of, - ( a) auxiliary educational services; or (b) renting of immovable p roperty. Auxiliary Educational Services – means any services relating to imparting any skill, knowledge, education or development of...............

Rahman & Sons \bnde r Chennai-III Commissionerate availed CENTVAT credit of ` 0.51 lakh as inp\bt service on service tax paid on ‘Renting of Immovable Property’ service d\bring A\bg\bst 2014 to March 2015. It was seen that the re nt amo\bnting to ` 4.20 lakh was paid in respect of...............

The levy/cess collected by the Government were for specific purpose and to provide the intended service in return of the cess/ levy charged. Hence, the Government has a specific responsibility and liabil ity as well for providing the service. Till the cess/levy is not spent on the obj ectives...............

and the inter -relationships, which exists among and between water, air and land and human beings, other living creatures, plants, microorganism and property. Authorities for implementation of programmes for prevention of pollution of the River Ganga were constituted in exercise of the provisions...............

*Direct Taxes includes Gross of Taxes on Income and Expenditure and Taxes on Property, Capital and othe r Transaction except Major Heads 0029-Land Revenue an d 0030-Stamp and Registration Fees. All components of direct tax registered a growth in 2016-17 in comparison to the previous year...............

FBO should employ at least one technical person to supervise the production process who shall possess at least a degree in science, CLA , Kolkata returned the application to FBO who then furnished a revised application (29 May 2014) after changing the qualification of the same person to...............

In Green Train Stations, all the originating, terminating, bypassing and platform return trains were required to have 100 per cent bio -toilet fitted coaches. The tracks on the Green Corridor were also to be made free from human waste discharge. However, the nominated stations and corridors...............

Five schools appealed to the Department, recognition of one scho ol was withdrawn and four other cases were returned to districts due to incomplete proposal, which were under process. Functioning of school without recognition Audit scrutiny of records revealed that two private schools (Nutan...............

56 Functioning of ULBs 3.3 56 Formation of Various Committees 3.4 57 Audit Arrangement 3.5 58 Response to Audit Observations 3.6 59 Lokayukta 3.7 60 Property Tax Board 3.8 60 Fire Hazard Response 3.9 61 Submission of Utilisation Certificates 3.10 61 Internal Audit and Internal Control System of...............