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Accounting for sale with right of return under Ind AS

October 10, 2019[2019] 110 taxmann.com 83 (Article)
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A contract with a customer may involve the selling entity apart from undertaking an obligation for its deliverables, simultaneously granting a right to the customer to return the product for specified reasons. The selling entity would be discharged of its contractual obligation for the deliverables when there is a transfer of control of good/(s).
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