https://www.taxtmi.com/article/detailed?id=17706 The proposed five-gate appraisal tests the problem and alternatives, compares forecasts with outcomes from similar projects, uses multiple investment measures, examines downside scenarios and matches funding to asset life. Alternatives include doing nothing, outsourcing, leasing or making better use of existing assets. Lease-versus-purchase analysis should compare total after-tax cost, flexibility and risk. Appraisals should model depreciation under the Income-tax Act, 2025 and GST input tax credit on capital goods, and check eligibility conditions and clawback risks for applicable incentives. en-us Fri, 06 Nov 2026 08:30:03 +0530 Fri, 06 Nov 2026 08:30:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=17706 The proposed five-gate appraisal tests the problem and alternatives, compares forecasts with outcomes from similar projects, uses multiple investment measures, examines downside scenarios and matches funding to asset life. Alternatives include doing nothing, outsourcing, leasing or making better use of existing assets. Lease-versus-purchase analysis should compare total after-tax cost, flexibility and risk. Appraisals should model depreciation under the Income-tax Act, 2025 and GST input tax credit on capital goods, and check eligibility conditions and clawback risks for applicable incentives. Articles Accounting - Auditing Fri, 06 Nov 2026 08:30:03 +0530 https://www.taxtmi.com/article/detailed?id=17706