Certain ICDS provisions are inconsistent with judicial precedents. Whether these judicial precedents would prevail over ICDS.

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..... e computation and disclosure standards
Income Tax
Manuals
Dated:- 19-8-2017
Manual - Introduction - Income computation and disclosure standards (ICDS) Circular No. 10/2017 - Dated: 23-3-2 .....

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..... ting Income under the head "PGBP" or Income from other sources. Since certainty is now provided by notifying ICDS u/s 145(2), the provisions of ICDS shall be applicable to the transactional issues de .....

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