I think what you are asking is that why the Rs 1060.81 lakh impairment is not appearing under Exceptional Item.
It need not. From the Particulars the ‘impairment’ seems to of fiscal benefit receivable from Assam Plant, receivable from supplier and/or ‘etc’ 
. So the corresponding entry of Rs 10.6081 cr could be adjusted against any of those items and may not be separately seen as it would get added up with other entries in that account head.
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