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          Income Tax

          When shall a provision be recognised as per ICDS-X?

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          Provision recognition under ICDS-X requires a present obligation, probable outflow of benefits and reasonable estimation. Provision recognition under ICDS-X requires three concurrent conditions: a present obligation from a past event, a probable outflow of resources embodying economic benefits to settle the liability, and that the amount of the liability can be reasonably estimated.
                            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.

                                  Provision recognition under ICDS-X requires a present obligation, probable outflow of benefits and reasonable estimation.

                                  Provision recognition under ICDS-X requires three concurrent conditions: a present obligation from a past event, a probable outflow of resources embodying economic benefits to settle the liability, and that the amount of the liability can be reasonably estimated.


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