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            Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

            Provisions expressly mentioned in the judgment/order text.

            <h1>Income computation standards require financial-statement adjustments and disclosure of net ICDS effects in tax returns and audits.</h1> ICDS require assessees following the mercantile system (with specified exclusions) to adjust financial statements so taxable income for Profits and gains of business or profession and Income from other sources is computed in conformity with ICDS; taxpayers must disclose the net ICDS effect in returns and, if applicable, tax audit reports, while ICDS do not govern book-profit maintenance, certain statutory timings (eg, TDS credit), and yield to the Income-tax Act where inconsistent.

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