Cost of acquition of shares.

Ofcourse yes we have too consider 

As per AS-13, Cost of Investment includes Purchase Price and Aquisition charges such as Brokerage, Fees and duties etc

So, Include Brokerage, Stamp duty and STT (If any, As No STT for Intra Day Trade on Buy, but exists for Delivery)

now the conditon of investment is high competition .............................