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Where a term has not been defined under ICDS, nor under the Act, but has different interpretations given to it by the courts in tax cases, and in ICAI Accounting Standards, which interpretation would prevail while interpreting ICDS. Manual - Introduction - Income computation and disclosure standards (ICDS) - Income computation and disclosure standards

 

 

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Where a term has not been defined under ICDS, nor under the Act, but has different interpretations given to it by the courts in tax cases, and in ICAI Accounting Standards, which interpretation would prevail while interpreting ICDS. Manual - Introduction - Income computation and disclosure standards (ICDS) - Income computation and disclosure standards

 

 

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