Audit Reports

We conducted a performance audit in 40 selected Commissionerates, including examination of records relating to 239 assessees manufacturing automobiles or parts thereof, to seek assurance that the indirect tax administration is adequately placed to...

Freight is a profit making business segment of Indian Railways and is the backbone of railway revenues. Over the years the market share of Indian Railways has been consistently shrinking and railways was losing out to road sector. Achievement of...

The total expenditure of the Defence Services during the year 2012-13 was RS 1,87,469 crore. Of this, the Air Force and Navy spent RS 51,118 crore and RS 29,879 crore respectively. The combined expenditure of the two services amounts to 43.21 per...

In order to attain self reliance and effect savings in foreign exchange, Bharat Earth Movers Limited, a Defence PSU, signed a collaboration agreement for indigenisation of TATRA vehicles in 1986 with M/s Omnipol of Czechoslovakia to cater the...

In order to bring the entire State under the purview of uniform law Government enacted Karnataka Housing Board Act, 1962. The primary objective of the Karnataka Housing Board (KHB) is to make such schemes and to carry out such works as were...

The Government of India has been enacting a number of legislations in the area of social security. Employees State Insurance Act, 1948 is an important Act in this regard. The Act provides certain benefits to employees in case of sickness, maternity...

Parliamentary Standing Committee (1997-98) in their Fourteenth Report on Modernisation and Capacity Utilisation of workshops in Indian Railways obsen'ed that working conditions in workshops posed hazards to the health of workers. The Committee...

Indian Railways provide medical and health services to 64 lakh railway beneficiaries through 129 hospitals and 588 Health Units spreading over 17 Zonal Railways (ZRs) and five production units. Director General /Railway Health Service is the head of ...

The 73rd Constitutional amendment gave a constitutional status to the Panchayati Raj Institutions (PRIs). As a follow up, all the 29 functions listed in 11th Schedule of the Constitution were devolved by the Department to the PRIs. However, funds...

Income Tax Act, 1961, (Act) lays down diverse provisions on depreciation and/or amortisation for tax purposes as deduction to an assessee/ a company in the course of its business with the intention for promoting economic growth within the Country....