https://www.taxtmi.com/tmi_notes?id=330 Since there is no specific scope exclusion for real estate developers and Build -Operate- Transfer (BOT) projects from ICDS IV on Revenue Recognition, whether ICDS-III and ICDS-IV should be applied by real estate developers and BOT operators. en-us Sun, 27 Aug 2017 17:54:00 +0530 Sun, 27 Aug 2017 17:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/tmi_notes?id=330 Since there is no specific scope exclusion for real estate developers and Build -Operate- Transfer (BOT) projects from ICDS IV on Revenue Recognition, whether ICDS-III and ICDS-IV should be applied by real estate developers and BOT operators. Notes Income Tax Sun, 27 Aug 2017 17:54:00 +0530 https://www.taxtmi.com/tmi_notes?id=330