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Rigors of ICDS IX Borrowing Cost – An analysis

November 7, 2017[2017] 87 taxmann.com 120 (Article)
The Indian government has been making substantial efforts in putting to rest various tax controversies, by removing ambiguities from the current income tax provisions. To bring uniformity and consistency in the computation of taxable income and to also reduce irregularities in tax-related provisions, the Finance Ministry has invented a solution in the form of ‘Income Computation and Disclosure Standards’, or ICDS.
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