Borrowing cost whether part of purchase cost of equity share

Sanjay Mukhopadhyay (CA Job) (16 Points)

21 May 2015  
Dear Forum
 
I would like to require a guideline as to whether the borrowing cost of acquiring shares will form a part of cost of acquisition while these shares could be sold of  in short term generating STCG/L.
 
Elucidationg :
 
STCG = Fair Value of Consideration - (Purchase Price of shares +Expense on transfer + Borrowing Cost of Purchase price of Shares )
 
Regards

CA Sanjay  Mukhopadhyay