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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>Recognition of revenue: guidance on when sales, service receipts and returns on resources qualify as taxable revenue.</h1> ICDS IV addresses the recognition of revenue arising from a taxpayer's ordinary activities, including revenue from the sale of goods, rendering of services, and the use of resources yielding interest, royalties or dividends; it prescribes that such receipts are recognised for tax purposes when the entity's performance obligations or entitlement to the inflows are established.

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