Assertion: spare part | /r/HasProperty | capitalized under income tax
Facets:
value: before the introduction
type: TEMPORAL
value: according to the particular provisions
type: OTHER
value: as earlier
type: TEMPORAL
Source sentences:
text: As earlier also, before the introduction of Revised AS-10, the spares and other assets were capitalized under Income Tax either according to the particular provisions provided regarding the same under Income Tax Act or in absence of any specific provision, the same was accounted for in accordance with the accounting policies practiced by the entity.