Sir, why thermal insulation of business building is directly added to allowances i.e 28000 why not in special rate pool and then take 8% of the amount and then added to allowance?
i,m confuse kindly explain this point to me. I shall be very thankful to u.. Regards Ghulam Ghous
Thermal insulation is indeed special rate pool expenditure rather than main pool expenditure, but it is expenditure that ranks for AIA and earlier in the chapter it clearly states that AIA should be given FIRSTLY to special rate pool expenditure ahead of main pool expenditure.