Suggested link	Volume	Query_No	Finalized_Date
Preparation of profit and loss account during construction period	11	42	26/11/1990
Disclosure of stocks of inter-unit transfers in the financial statements of a company	11	43	27/05/1991
Accounting for capital based grants	11	44	11/04/1991
Acounting for capital grant received from Government	11	45	12/06/1991
Valuation of work-in-process of Diamonds	11	46	29/05/1991
Accounting for software development cost and related tax issues	11	47	11/02/1991
Capitalisation of the engineering overheads	11	48	11/02/1992
Accounting treatment of concessional rate of customs duty	11	49	11/02/1992
Transfer from capital reserve created out of subsidy	11	50	11/02/1992
Accounting treatment of lease rentals received on premature closure of primary period of lease	11	51	11/02/1992
Treatment of Interest on borrowing costs of fixed assets	11	52	11/02/1992
Accounting for taxes on income	11	53	06/02/1992
Treatment of liquidated damages in the valuation of fixed assets	11	54	07/02/1992
Matters arising out of introduction of accrual basis of accounting through amendment in section 209(3) of the Companies Act, 1956	11	55	01/05/1990
Computation of 'loss' for the purpose of Section 115J of the Income tax Act, 1961	11	56	13/12/1990
Applicability of section 44AB to a finance business carried on by a partnership firm	11	57	11/04/1991
Issues relating to section 32AB of the Income-tax Act, 1961	11	58	21/05/1991
Issues relating to section 32AB of the Income-tax Act, 1961	11	59	21/05/1991
Applicability of section 44AB of the Income Tax Act, 1961	11	60	29/05/1991
Issues relating to section 115J of the Income-tax Act, 1961	11	61	02/05/1991
Appointment of auditor under section 44AB of Income-tax Act	11	62	17/09/1991
Application of section 44AB to a travel agent	11	63	12/12/1990
Issue relating to Section 32AB of the Income-tax Act, 1961	11	64	24/05/1991
Issues relating to section 32AB of the Income-tax Act, 1961	11	65	12/06/1991
Classification of share issue expenses	11	66	22/11/1990