TMI BlogWhere 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.X X X X Extracts X X X X X X X X Extracts X X X X ..... prevail while interpreting ICDS. - Introduction - Income computation and disclosure standards (ICDS) Income computation and disclosure standards - Income Tax - Manuals - FAQ - Dated:- 19-8-2017 - Ma ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... author, is inconsistent with the earlier decisions or judgements, than the provisions of ICDS would prevail unless and until declared ultra-virus by the competent court or authority. - FAQ - ..... X X X X Extracts X X X X X X X X Extracts X X X X
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