Treatment of interest received on income tax refund

RAJKUMAR RATHORE (ca) (21 Points)

25 August 2019  
A company had received intrest on income tax refund amounting to Rs.100000/- during the month of Oct' 18 pertaining to AY 2013-14. How the same should be treated in the books of account as per Ind AS i.e under what head the same should be shown in P/L . Is any disclosure required in notes to account.