While Computing the actual cost of any asset falling within a block, direct cost attributable to bring the asset to its present location and working condition for its intended use(i.e. expenses incurred for acquiring the asset e.g. freight, insurance, etc.)
a) Be added to the purchase price
b) Be subtracted from the purchase price
c) Be subtracted from WDV
d) Be claimed as revenue expenditure
a) Be added to the purchase price
b) Be subtracted from the purchase price
c) Be subtracted from WDV
d) Be claimed as revenue expenditure