Whether the costs incurred for securing the contract would have to be claimed in the year of incurrence or in the year in which contract is secured.

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..... tion and disclosure standards
Income Tax
Manuals
Dated:- 25-8-2017
Manual - ICDS III : Construction Contracts As per ICDS such costs should not be claimed as a deduction in the year of in .....

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..... ng wireless routers in common area of a residential project. The installation work is to be undertaken during June 2018. The payment to the agency cannot be claimed as a part of the construction costs .....

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