Definitions and Interpretations define cost accounting scope, compliance report requirements, and telecommunication activities coverage for records. Rule 2 defines key terms for the Cost Accounting Records (Telecommunication Industry) Rules, 2011: the Companies Act as the governing Act; compliance report as the authenticated cost accountant report; Cost Accountant as the professional (or firm) recognised under the Cost and Works Accountants Act; Cost Accounting Standards, Generally Accepted Cost Accounting Principles, and cost records as books tracking materials, labour and other costs; Form A XBRL and Form B as prescribed filing formats; product and Product or Activity Group; a specified list of telecommunication activities; and turnover as total operational turnover excluding non operational income.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Definitions and Interpretations define cost accounting scope, compliance report requirements, and telecommunication activities coverage for records.
Rule 2 defines key terms for the Cost Accounting Records (Telecommunication Industry) Rules, 2011: the Companies Act as the governing Act; compliance report as the authenticated cost accountant report; Cost Accountant as the professional (or firm) recognised under the Cost and Works Accountants Act; Cost Accounting Standards, Generally Accepted Cost Accounting Principles, and cost records as books tracking materials, labour and other costs; Form A XBRL and Form B as prescribed filing formats; product and Product or Activity Group; a specified list of telecommunication activities; and turnover as total operational turnover excluding non operational income.
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