can bank charges on foreign remittance be capitalized

PRADEEP KUMAR SAHU (intermediate) (41 Points)

29 March 2019  
we are constructing an asset for which we imported some equipments from USA...while we are remitting the payment to the foreign party...we incurred some bank charges...my doubt is whether the bank charges can be added to the cost of CWIP? please suggest....import duty is capitalised fir sure.... treatment of bank charges???