ICDS supremacy - where ICDS conflicts with CBDT circulars or press releases, the ICDS treatment prevails. Where ICDS provisions conflict with earlier CBDT circulars or press releases, the later ICDS provisions prevail for the period after they take effect; ... Summary
ICDS supremacy - where ICDS conflicts with CBDT circulars or press releases, the ICDS treatment prevails.
Where ICDS provisions conflict with earlier CBDT circulars or press releases, the later ICDS provisions prevail for the period after they take effect; CBDT circulars and press releases are interpretative guidance binding on tax officers but not on taxpayers.
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TaxTMI 
TaxTMI 
