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Delisting expenses

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(Querist)
27 August 2013 hello ,

I was willing to Know about allowablity of Delisting expenses of a company.
Any supporting case law will be helpful.
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Bhaskaran Chackrapani Warrier

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Bhaskaran Chackrapani Warrier (Expert)
27 August 2013 LISTING FEES is revenue expenditure vide Gujrat high court decision in Alembic Chemical's case reported in 201 ITR 250.

So naturally,delisting expenses can also be revenue expense since thereis no 'enduring benefit'.

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