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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>Government grants recognition requires reasonable assurance before recognition and repayment affects deferred income and profit.</h1> All three frameworks require reasonable assurance that grant conditions will be met and grants will be received before recognition; ICDS adds that recognition may not be postponed beyond actual receipt. Refunds of grants related to fixed assets increase the asset's cost or written down value with prospective depreciation, while refunds of revenue grants are applied first against unamortised deferred credit and excess charged to profit or loss; promoters' contribution refunds reduce capital reserve. Repayments are recognised by reducing deferred income, with excess recognised immediately in profit or loss.

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