Certain ICDS provisions are inconsistent with judicial precedents. Whether these judicial precedents would prevail over ICDS.

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..... computation and disclosure standards - Income Tax - Manuals - FAQ - Dated:- 19-8-2017 - Manual - Introduction - Income computation and disclosure standards (ICDS) Circular No. 10/2017 - Dated: .....

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..... for computing Income under the head PGBP or Income from other sources. Since certainty is now provided by notifying ICDS u/s 145(2), the provisions of ICDS shall be applicable to the trans .....

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