TMI BlogICDS - If the assessee is following mercantile system of accounting for his manufacturing business and...ICDS - If the assessee is following mercantile system of accounting for his manufacturing business and cash system of accounting for his commission agency business, then ICDS would then apply only to the manufacturing business, and not to the commission agency business ..... X X X X Extracts X X X X X X X X Extracts X X X X
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