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1. Income Taxes - Ind AS-12 of the Companies (Indian Accounting Standards) Rules, 2015 as amended

2. Obligation to comply with the Indian Accounting Standards (Ind AS) and Rule 4 of Companies (Indian Accounting Standards) Rules, 2015- Payment Banks, Small Finance Banks...

3. Property, Plant and Equipment - Ind AS-16 of the Companies (Indian Accounting Standards) Rules, 2015 as amended

4. Accounting for Government Grants and Disclosure of Government Assistance - Ind AS-20 of the Companies (Indian Accounting Standards) Rules, 2015 - As amended.

5. Companies which are required to prepare their financial statements in accordance with Companies (Indian Accounting Standards) Rules, 2015 are also required to file AOC-4 XBRL

6. Depreciation on license fee paid for 20 years - intangible asset - deferred revenue expenditure - benefit of depreciation on the registration fee of paid to Indian...

7. Depreciation on intangible asset disallowed - Customer Base, Material Suppliers, Technical Manpower,Technology and Patents - AO directed to allow depreciation on the WDV...

8. Notification on Income Computation and Disclosure Standards (ICDS) - ICDS notified in 2015 rescinded - Notification

9. Companies (Indian Accounting Standards) (Amendment) Rules, 2016 - Notification

10. Depreciation on intangible goods - whether excess amount paid is goodwill or intangible asset - held as goodwill - AT