What is the manner of recording the borrowing costs.

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Borrowing Costs Borrowing costs directly attributable to acquisition, construction, production of tangible and intangible assets are required to be capitalized as part of that asset cost. With r .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... wing costs is provided based on the ratio of qualifying assets to total assets. - FAQ - Frequently Asked Questions, TMI Short Notes , Experts comment, opinion Tax Management India - taxmanage .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X