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    <title>ICDS Applies Only to Manufacturing Business When Assessee Uses Mixed Accounting Systems for Different Business Activities.</title>
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    <description>ICDS - If the assessee is following mercantile system of accounting for his manufacturing business and cash system of accounting for his commission agency business, then ICDS would then apply only to the manufacturing business, and not to the commission agency business</description>
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      <description>ICDS - If the assessee is following mercantile system of accounting for his manufacturing business and cash system of accounting for his commission agency business, then ICDS would then apply only to the manufacturing business, and not to the commission agency business</description>
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