Suggested link	Volume	Query_No	Finalized_Date
Revision of the useful life of an aircraft, (ii) Charging-off depreciation on 99% of the gross block relating to an aircraft, and (iii) Provision for obsolescence of stores and spares.	25	13	28/04/2005
Treatment of deferred tax assets on the adoption of Tonnage Tax Scheme.	25	14	28/04/2005
Accounting for spares.	25	15	27/06/2005
Accounting treatment of machinery spares of capital nature purchased subsequently as replacement of worn-out spares	25	16	27/06/2005
Accounting for spares.	25	17	27/06/2005
Appropriateness of creation of provision for scheduled maintenance and accounting treatment of spares under an operation and maintenance agreement.	25	18	27/06/2005
Computation of weighted average number of shares where bonus shares have been given on shares issued during the year.	25	19	27/06/2005
Accounting for the difference between the issue price and the market price of a share.	25	20	17/08/2005
Applicability of AS 28 to telecom industry	25	21	17/08/2005
Creation of deferred tax liability in respect of special reserve created under section 36(1)(viii) of the Income-tax Act, 1961.	25	22	17/08/2005
Work-in-progress in a consultancy organisation.	25	23	20/10/2005
Creation of deferred tax asset in respect of MAT credit under sub-section (1A) of section 115JAA of the Income-tax Act, 1961.	25	24	20/10/2005
Accounting policy on inventories.	25	25	20/10/2005
Extra-shift depreciation on jetty and handling equipments used at seaports.	25	26	20/10/2005
Accounting treatment of bullet proof jackets provided to an outside agency for providing security to the enterprise	25	27	20/10/2005
Treatment of interest paid on compensation for lands acquired.	25	28	25/01/2006
Accounting treatment of contribution to 'Gas Pool Account'.	25	29	25/01/2006
Accounting treatment of land/right-to-use of land not having any future economic benefit.	25	30	25/01/2006
Provision for incomplete assignments and disclosure thereof in the financial statements.	25	31	25/01/2006
Valuation of inventories where final product is expected to be sold at above cost.	25	32	25/01/2006
Creation of deferred tax asset in respect of provision for final mine closure expenditure.	25	33	25/01/2006
Accounting treatment of expendable wells in upstream oil industry.	25	34	25/01/2006
Depreciation on additions to fixed assets.	25	35	25/01/2006
Adjustment of deferred tax liability on special reserve created under section 36(1)(viii) of the Income-tax Act, 1961.	25	36	25/01/2006
Accounting for foreign exchange difference in respect of foreign currency loan restated as at the date of balance sheet but recoverable at a later date.	25	37	25/01/2006