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<in-bse-fin:DisclosureOfNotesOnFinancialResultsExplanatoryTextBlock contextRef="OneD">The above financial results for the Half year ended 30.09.2018 were reviewed by the Audit Committee and upon its recommendations, were approved by the Board of Directors at their meeting held on 10.11.2018The Company adopted Indian Accounting Standards ("Ind AS") effective 1st April 2017 (Transition date being April 1, 2016) and accordingly, the financial results for the year ended March 31, 2018 have been prepared in accordance with the recognition and measurement principles laid down� in� Ind AS� notified under the Companies ( Indian Accounting Standards) Rules 2015.�Revenue from operations for the period upto September 30, 2017 includes excise duty/service tax. Post the applicability of Goods and Service Tax w.e.f. July 1, 2017 and IND AS implementation, Revenue from operations are disclosed, net of GST. Accordingly Revenue from operations for the quarter ended September 30, 2018 are not comparable with the corrosponding quarter ended 30th September 2017Other Income for� the half year ended 30.09.2018 includes &amp;#8377;233.74 Crores represents, provisions / liabilities written back/ no-longer required related to earlier years (Please refer to Sl.No.4 of Audit report).Other Expense for� the half year ended 30.09.2018 includes &amp;#8377;116.59 Crores represents, bad and doubtful debts written off related to earlier years (Please refer to Sl.No.5 of Audit report). The above financial results for the Half year ended 30.09.2018 were reviewed by the Audit Committee and upon its recommendations, were approved by the Board of Directors at their meeting held on 10.11.2018The Company adopted Indian Accounting Standards ("Ind AS") effective 1st April 2017 (Transition date being April 1, 2016) and accordingly, the financial results for the year ended March 31, 2018 have been prepared in accordance with the recognition and measurement principles laid down� in� Ind AS� notified under the Companies ( Indian Accounting Standards) Rules 2015.�Revenue from operations for the period upto September 30, 2017 includes excise duty/service tax. Post the applicability of Goods and Service Tax w.e.f. July 1, 2017 and IND AS implementation, Revenue from operations are disclosed, net of GST. Accordingly Revenue from operations for the quarter ended September 30, 2018 are not comparable with the corrosponding quarter ended 30th September 2017Other Income for� the half year ended 30.09.2018 includes &amp;#8377;233.74 Crores represents, provisions / liabilities written back/ no-longer required related to earlier years (Please refer to Sl.No.4 of Audit report).Other Expense for� the half year ended 30.09.2018 includes &amp;#8377;116.59 Crores represents, bad and doubtful debts written off related to earlier years (Please refer to Sl.No.5 of Audit report).</in-bse-fin:DisclosureOfNotesOnFinancialResultsExplanatoryTextBlock>
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