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Amount paid in account of Increase in AuthoriseShare Capital

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14 January 2009 Treatment of Amount paid in account of Increase in Authorised Share Capital.

^Whether we can treat it as preliminary expenses or not plz explain it.
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Bhaskaran Chackrapani Warrier

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Bhaskaran Chackrapani Warrier (Expert)
14 January 2009 Fees paid to ROC for enhancement of capital is a capital expenditure not deductible u/s37(1) but deductible u/s 35D of The income tax Act,1961.
Citation:- 225 ITR 792(SC).
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