与产业化的到来，组织需要更多的资源compete母猪AA的两个行业，它pertains AA AA阱实现它的愿景。在那些钱foremost冰资源，它是要确保对各种原因这可能会包括其营运资本需求，建设银行的资产，等。必须对组织的opts borrowings从银行、其他金融机构一样。 sec.43a所得税法explains如何处理与交换速率的差异产生的资产从采从一个乡村的用途外，印度商学院或职业作为一个结果，在增长的责任或还原为制作付款或还款的银行借的贷款在specially采外国货币的资产。美国交易所信息明确，有两个大的分差只有在所得税的支付，而不是要求的基础上，对accrual AS的AS - 16。 因此，只有从差异所产生的获得性或资产外借的贷款从印度是capitalised。它不会讲话关于大学的概念“利益调整的成本。所以，即使有一个随后的AA处理差分16交易所作为一个利益调整的成本，它具有两个nullify效应随arriving那块资产的银行根据所得税法和调整银行资产，而不是只读的，两个交易所在银行有两个方式的差异。
With the advent of Industrialisation, Organisations need more resources so as to compete in the Industry which it pertains as well as to achieve its vision. Among those resources, Money is foremost and it is needed for various reasons which may include meeting its working capital requirement, construction of asset, etc. Most of the organisation opts for borrowings from banks, other financial institutions for the same.
Sec.43A Income-tax act explains how to deal with exchange rate differences arising from acquiring asset from a country outside India for the purposes of business or profession as a result increase or reduction in liability for making payment or for repayment of loan borrowed in foreign currency specially acquiring for asset. It clearly states that exchange difference has to be treated in Income tax only in relation to payment, and not on accrual basis as required under AS-16.
Therefore, only the exchange differences arising from the assets acquired or loan borrowed from outside India is to be capitalised. It never speaks about the concept of adjustment of interest costs. So, even if one has followed AS-16 for treating exchange difference as an adjustment to interest cost, it has to be nullify that effect while arriving at the block of assets as per Income tax act and instead, adjustment of assets only to the extent of exchange differences has to be made.