Statutory supremacy: provisions of the Income-tax Act and Rules prevail over ICDS when conflicts arise. Where the provisions of the Income-tax Act or the Income-tax Rules conflict with the Income Computation and Disclosure Standards (ICDS), the statutory provisions and Rules prevail and ICDS operates subject to them.
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.
Statutory supremacy: provisions of the Income-tax Act and Rules prevail over ICDS when conflicts arise.
Where the provisions of the Income-tax Act or the Income-tax Rules conflict with the Income Computation and Disclosure Standards (ICDS), the statutory provisions and Rules prevail and ICDS operates subject to them.
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