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Roc expenses for increasing the authorised capital

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Querist : Anonymous

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Querist : Anonymous (Querist)
05 July 2016 Sir,
ROC Expenes incurred for increasing the Authorised capital are not allowed in Section 30 to 36 of Income Tax Act whether this expenes are allowed to be capitalised or not?????????????????
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ASHWANI DHANUKA

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ASHWANI DHANUKA (Expert)
05 July 2016 Yes it is a Capital Expenditure and will be disallowed.

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