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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>Borrowing costs: guidance on capitalising interest and allocating financing costs to qualifying assets for tax purposes.</h1> ICDS-IX addresses the accounting treatment of borrowing costs, distinguishing between specific borrowing and general borrowing, and provides guidance for calculating the portion of borrowing costs that is to be capitalised as part of the actual cost of the asset to ensure consistent tax reporting of qualifying assets.

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