Income from Temporarily Parked Funds Reduces Capital Work-in-Progress; Market Research and Depreciation Included in Capital Costs.

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....If the expenditure is capitalized, the income earned on temporary parking of the funds being capital in nature will go to reduce the capital work-in-progress. - similarly, market research expenses and depreciation on leasehold improvements not to be allowed as business expenditure and and will be the part of capital work-in-progress.....