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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>Contingent asset disclosures required in Form 3CD: describe each class of asset, carrying amounts, recognitions and reversals.</h1> Disclosures for contingent assets under ICDS X must be made in Form 3CD for each class of asset and related income, including: a brief description of the nature of the asset and related income; carrying amount at the beginning and end of the previous year; additional amounts recognised during the year (including increases to amounts already recognised); and amounts reversed during the previous year.

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