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RBI issues notice for Deferral of Implementation of Indian Accounting Standards (Ind AS)

by Team Taxcharcha23/03/201901023

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It is irrelevant whether the assessee is a public sector undertaking. Unless specifically provided under law or intended by necessary implication under specific provisions of law, or held in binding judicial precedents; a public sector undertaking cannot legitimately claim a preferential treatment in determination of its tax liabilities.- ITAT Delhi

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