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<in-bse-fin:DisclosureOfNotesOnFinancialResultsExplanatoryTextBlock contextRef="OneD">#There is no discontinued operation during the period  n#Earnings per share for the quarter ended 30th June 2019 has been restated as per Ind AS 33 on account of issue of bonus equity shares on 12th July 2019 in the ratio of one equity share held.   n  n1. The above unaudited standalone financial results were reviewed by the Audit Committtee and approved by the Board of Directors in its meetings held on 13th August 2020.  n  n2. The financial resutls have been reviewed by the statutory auditors as required under Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015  n  n3. The Company has filed appeals before Appellate Tribunal (APTEL), against various moderation done by PNGRB in respect of six numbers of final tariff order(s) issued by PNGRB and also certain customers have challenged some of the Tariff orders of PNGRB in Court of Law. Adjustment on account of revision, if any, will be recognized as and when the matter us finally decided.   n  n4. CESTAT, Delhi vide order dated 30th November 2018 has confirmed the demand of differential Central Excise duty of Rs. 3045.72 crore (Previous period: 2920.12 crore) including penalty and interest in respect of an appeal filed by the Excise Department against the Company. Considering the merits of the case, the company has filed an appeal before the Hon'ble Supreme Court. The appeal filed by the company has been admitted and stay has been granted by the Hon'ble Supreme Courton compliance of the conditions of depositing a sum of Rs 20 Crores and furnishing security to the extent of Rs 132 Crore. Based on the favorable legal opinions obtained on the matter, the company is confident of favourable outcome.   n  n5. Dept. of telecommunication (DoT), Ministry of Communications, Govt. of India vide letter dated 14th July 2020 has withdrawn the additional demand of Rs. 1,83,076 crores raised on the Company towards Provisional annual assessment of license fees in respect of IP-II license for various financial years. With this, nothing remains payable to DoT by the company.   n  n6. The COVID-19 pandemic globally and in India has impacted business in general and causing  nslowdown of economic activity. During the current quarter, the physical performance of the  nCompany was impacted due to nationwide lockdown. However, the same is expected to reach to  nnormal levels during upcoming period in FY 2020-21. The Company has assessed the possible  nimpact of COVID-19 in preparation of financial results based on the internal and external sources of  ninformation and expects no significant impact on the continuity of the business on long term basis,  nthe useful life of the assets and overall financial position of Company.  n  n7. Previous period figures have been regrouped/ reclassified, wherever required.</in-bse-fin:DisclosureOfNotesOnFinancialResultsExplanatoryTextBlock>
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