Since there is no specific scope exclusion for real estate developers and Build -Operate- Transfer (BOT) projects from ICDS IV on Revenue Recognition, whether ICDS-III and ICDS-IV should be applied by real estate developers and BOT operators.

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..... real estate developers and BOT operators. - ICDS IV : Revenue Recognition Income computation and disclosure standards - Income Tax - Manuals - FAQ - Dated:- 27-8-2017 - Manual - ICDS IV : Revenue R .....

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