Whether grants should be recognised even in cases where there is no certainty that the conditions attached to the grant would be fulfilled.

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..... f receipt. However, paras 11 and 12 of the ICDS which deal with refund of grants provide that grants sometimes become refundable because the attached conditions are not fulfilled. Refund of government grants would require reversal of treatment carried out at the time of its initial recognition. The ICDS requires that in the event of reversal of government grant, it has to be first applied to unam .....

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