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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>Accounting policies determine income computation under ICDS, requiring substance over form and disclosure of material changes.</h1> ICDS I governs significant accounting policies for computing income under business/profession and other sources, requiring presentation by economic substance, disallowing recognition of marked-to-market or expected losses unless permitted by another ICDS, and defining three fundamental assumptions-Going Concern, Consistency and Accrual-whose non-adoption must be disclosed; changes in policies require reasonable cause and material effects of such changes must be disclosed, with certain deviations from AS 1 on disclosure timing.

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