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Introduction of Ind AS 115 creates tax conundrum in real estate sector

June 14, 2019[2019] 106 taxmann.com 163 (Article)
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The Ministry of Corporate Affairs (MCA) had notified Ind AS 115, “Revenue from Contracts with Customers,” on 28 March, 2018, with effect from reporting periods beginning on or after 01 April, 2018. The new accounting standard has replaced the existing revenue recognition requirements.
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