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Capital assets in transit on 31st March

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(Querist)
18 November 2023 capital assets in transit on 31st March,
when to book in books of accounts as per accounting standard.
date of invoice or date of receipt of capital assets.
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CA R SEETHARAMAN

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CA R SEETHARAMAN (Expert)
18 November 2023 Based on date of invoice book it under capital goods in transit on receipt book it under capital goods.

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