Audit Reports

CHAPTER-IV LAND REVENUE AND BUILDING TAX 4.1 Tax administration The Revenue and Disaster Management (R&DM) Department is under the control of the Principal Secretary at the Government level with the Commi ssioner of Land Revenue as its head. The...

CHAPTER-I GENERAL 1.1 Trend of revenue receipts 1.1.1 The tax and non-tax revenue raised by Government of Kerala during the year 2015-16, the State ’s share of net proceeds of divisible Union taxes and duties assigned to the State and Grant-in-aid ...

Kothamangalam 16 3001/12/10.05.12 7.28 255000 1638000 1383000 110640 8. Kuthiathode 17 2789/14/01.12.14 12.55 4000000 6024000 2024000 182160 9. Mallappally 18 1455/12/30.06.12 20.8 114000 416000 302000 27180 19 1450/12/29.6.2012 6.07 200000 291360 91360 8222 10. Manjeri 20 8698/12/29.12.12 8.10............

77 Report No.1 of 2017 – Union Government (Indirect Taxes – Customs) 77 CHAPTER VII INCORRECT APPLICATION OF GENERAL EXEMPTION NOTIFICATIONS The Government under section 25 (1) of the Customs Act, 1962 is empowered to exempt either absolutely or ...

Report No. 2 of 2017 (Direct Taxes) 21 Chapter III: Corporation Tax 3.1 Introduction 3.1.1 This chapter discusses 320 significant and high value corporation tax cases referred to the Ministry during May 2016 to O ctober 2016. Of these 297 cases...

Report No. 2 of 2017 (Direct Taxes) 57 Chapter IV: Income Tax and Wealth Tax 4.1 Introduction 4.1.1 This chapter discusses 136 income tax and seven wea lth tax cases, of which 133 cases involving undercharge of ` 183.53 crore and 10 cases involve...

Report \bo. 2 of 2\f17 (Direct Taxes) iii High\fights The Comp%froller and A%bdi%for General of India cond%bc %fs %fhe a%bdi%f of Receip%fs from Direc%f Taxes of %fhe Union Governmen%f %bnder sec %fion 16 of %fhe Comp%froller A%bdi%for General of...

Report No. 2 of 2017 (Direct Taxes) 111 Chapter VII: Centralised Processing Centre, Bengaluru 7.1 Introduction The Government of India (GOI) on the recommendation s of Business Process Re-engineering Committee (BPR Committee) approved ( February...

Rep\brt N\b\f 3 \bf 2017 (Indirect Taxes-Central Excise) 21 Chapter II Recovery o\b Arrears 2.1 Introduction Tax adminis\fra\fion in Cen\fral Excise & Service Tax envisages \fha\f \fhe assessee has \fo make self assessmen\f of d\b\fy payable and...

Report No. 4 of 2017 (Performance Audit) 1 Introduction 1.1 Tax revenue resources of the Union Government cons ist of revenue receipts from direct and indirect taxes. Direct Ta xes levied by the Government comprises of Corporation Tax, Income Tax...

Report No. 4 of 2017 (Performance Audit) 7 Efficacy in implementation of TDS/TCS provisions 2.1 The present chapter deals with the issues relating to the TDS/TCS provisions of the Act and relevant rules. We examin ed the verification cases of TDS...

Rep\brt N\b\f 41 \bf 2016 (Indirect Taxes – Service Tax) 19 Chapter II Recovery o\b Arrears 2.1 Introduction Tax adminis\fra\fion in Cen\fral Excise & Service Tax envisages \fha\f \fhe assessees make self-assessmen\f of d\b\fy payable and af\fer...

Rep\brt N\b\f 41 \bf 2016 (Indirect Taxes – Service Tax) 45 Chapter III E\b\bectiveness o\b Interna\f Audit 3.1 Introduction In\fernal A\bdi\f is one of \fhe main compliance verifi ca\fion mechanisms in \fhe Service Tax depar\fmen\f in \fhe era of ...

Rep\brt N\b\f 41 \bf 2016 (Indirect Taxes – Service Tax) 63 Chapter V E\b\bectiveness o\b Interna\f Contro\fs 5.1 Introduction In\fernal con\frol is an in\fegral process \fha\f is eff ec\fed by an en\fi\fy’s managemen\f and personnel and is...

Report No. 40 of 2016 25 Chapter 4: Aircraft Availability 4.1 Acquisition of aircraft Erstwhile Air India Limited had executed a purchase agreement (30 December 2005) with M/s Boeing and M/s General Electric (GE) for supply of 50 Boeing aircraft...

Report No. 40 of 2016 39 Chapter 5: Aircraft deployment and utilisation Fleet deployment and fleet utilisation are key performance indicators for airline operations. Fleet deployment is the number of aircraft put into operations while aircraft...

Report No. 40 of 2016 73 Chapter 7: Network and Route Strategy A. NETWORK STRATEGY Network planning is integral to revenue generation capabilities of every airline. The right network strategy would prompt efficient utilisation of aircraft fleet....

Report No. 40 of 2016 149 Annexures Annexure 1 (Referred to in Para 3.5) City Location Area Leased/ Owned Chennai Freehold land and Residential flats at Palavanthangal Village and IA Staff Housing Colony 19.13 acres Owned Chennai Freehold vacant no. ...

Report No. 40 of 2016 149 Annexures Annexure 1 (Referred to in Para 3.5) City Location Area Leased/ Owned Chennai Freehold land and Residential flats at Palavanthangal Village and IA Staff Housing Colony 19.13 acres Owned Chennai Freehold vacant no. ...

Report No. 40 of 2016 7 Chapter 3: Financial Restructuring and Turnaround Plan of AIL 3.1 Approved Financial Restructuring Plan (FRP) AIL had an outstanding debt liability of `42350 crore as on 31 March 2011. This included aircraft loan of `20185...

Report No. 40 of 2016 59 Chapter 6: Management of bilateral agreements and slot management 6.1 Bilateral agreements The sovereignty of a country over the airspace above its territories is recognized by the International Civil Aviation Organisation...

Report No. 40 of 2016 111 Chapter 9: Hiving off Maintenance, Repair & Overhaul and Ground Handling Business to subsidiaries The Turnaround Plan intended that AIL would focus on core air transport operations and hive off other activities like...

Report No. 40 of 2016 117 Chapter 10- Integration of Information Technology (IT) Systems 10.1 Information Technology (IT) initiatives by AIL The TAP also included implementation and integration of IT solutions as an essential activity for turnaround ...

Report No. 40 of 2016 125 Chapter 11 – Operational Performance Cabinet Committee on Economic Affairs (CCEA) as well as the Master Restructuring Agreement (MRA) executed between Air India Limited and lender banks fixed the milestones for...