https://www.taxtmi.com/manuals?id=3544 Application of ICDS-IV to construction contracts is excluded: revenue arising from construction contracts is not governed by ICDS-IV but must be determined under ICDS-III. The measurement and timing principles of ICDS-III apply for recognition of contract revenue in tax reporting for construction contracts. en-us Tue, 12 Dec 2023 14:43:00 +0530 Tue, 12 Dec 2023 14:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=3544 Application of ICDS-IV to construction contracts is excluded: revenue arising from construction contracts is not governed by ICDS-IV but must be determined under ICDS-III. The measurement and timing principles of ICDS-III apply for recognition of contract revenue in tax reporting for construction contracts. Manuals Income Tax Tue, 12 Dec 2023 14:43:00 +0530 https://www.taxtmi.com/manuals?id=3544