Suggested link	Volume	Query_No	Finalized_Date
Accounting treatment of interest free loan received from the State Government as a viability gap funding.	41	12	22/07/2021
Accounting treatment under Ind AS for Financial Year 2019-20 for research expenses in case of a new Company formed for setting up of new Urea Plant and is under construction phase.	41	13	22/07/2021
Presentation of interest earned from deployment of surplus funds with banks.	41	14	01/09/2021
Accounting treatment in the Company’s standalone financial statements for the Corporate Guarantee (Deed of Guarantee) issued by the Company being Parent Company to banks/suppliers/service providers on behalf of its Step-down subsidiary company.	41	15	01/09/2021
Accounting treatment of assets funded by customers for its use in specific project.	41	16	06/10/2021
Accounting treatment of grant under AS 12.	41	17	27/10/2021
Accounting treatment in the Company’s standalone financial statements for the Corporate Guarantee (Deed of Guarantee) issued by the Company being parent company to banks on behalf of its wholly owned subsidiary company.	41	18	27/10/2021
Accounting treatment of expenditure incurred on the assets not owned by the Company.	41	19	27/10/2021
Classification of business activity as operating activity or investing activity.	41	20	27/10/2021
Accounting for employee benefits covered under DPE Guidelines.	41	21	15/12/2021
Non-reversal of impairment in respect of investment in subsidiary in separate financial statements on account of non-reversal of impairment in underlying goodwill.	41	22	15/12/2021
Treatment of acquisition cost under the applicable financial reporting framework and capitalisation of borrowing cost in relation thereto.	41	23	23/12/2021
Accounting treatment of borrowing costs incurred by parent company in respect of borrowings made for acquisition of investments in subsidiary company.	41	24	23/12/2021
Capitalisation of insurance premium in construction projects.	41	25	23/12/2021
Classification of an entity as subsidiary or joint venture and consolidation thereof.	41	26	23/12/2021
Accounting treatment of perpetual lease in the books of Lessee.	41	27	19/01/2022
Classification of land lease.	41	28	19/01/2022
Accounting treatment in the financial statements of Employees Provident Fund Trust for degraded investments.	41	29	09/02/2022
Measurement of provision for degraded investments of Employee Benefit Trusts and accounting treatment thereof.	41	30	09/02/2022
Accounting treatment of change in the Company’s obligation under Group Mediclaim Insurance Coverage Scheme (Defined Benefit Plan) on account of change of Plan.	41	31	09/02/2022
Valuation of inventory of non-valuated by-products.	41	32	09/02/2022
Presentation of advance given to A Ltd. under Current Assets - other current assets.	42	1	14/03/2022
Accounting for Bearer Plants.	42	2	14/03/2022
Timing of capitalisation of transmission lines and sub-stations as an item of Property, Plant and Equipment from capital-work-in-progress and also in case of modernisation work.	42	3	11/04/2022
Classification of ‘stock of track’ as inventory or property, plant and equipment.	42	4	11/04/2022