expenses for authorised capital increse
This query is : Resolved
Abhishek singhi
(Querist)
12 October 2010
Sir,
What is the accounting treatement for ROC expenses incured for increase in authorised capital
What is the accounting treatement for ROC expenses incured for increase in authorised capital
Ankur Garg
(Expert)
12 October 2010
Fees paid to the RoC for increase in authorised capital is a capital expenditure not deductible u/s 37(1) but deductible u/s 35D.
Citation:-
1. Punjab State Industrial Development Corporation Ltd 225 ITR 792 (Sc).
2. Mohan Meakin Breweries Ltd 117 ITR 501 (HP)- says that Fees paid for increase of authorised capital is an inadmissable expenses.
Citation:-
1. Punjab State Industrial Development Corporation Ltd 225 ITR 792 (Sc).
2. Mohan Meakin Breweries Ltd 117 ITR 501 (HP)- says that Fees paid for increase of authorised capital is an inadmissable expenses.
CA Navin Jain
(Expert)
12 October 2010
thanks Ankur Sir Ji
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