Impact of Tax standard on MAT

July 22, 2015 0

Income Computation and Disclosure Standards (ICDS) are meant for computation of income under normal provisions of the Act. Thus, ICDS, as such, should not have […]

Borrowing Costs – ICDS vs Indian GAAP

July 13, 2015 0

Unlike Accounting standard (AS) 16 ‘Borrowing Costs’, ICDS IX relating to Borrowing Costs does not define any minimum period for its classification as a qualifying […]

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