increase in authorised share capital
This query is : Resolved
09 September 2010
Under which section the expenditure in respect of increase in authorised share capital will be disallowed.
09 September 2010
It is a capital expenditure. Disallowable under section 37(1) of the Income tax Act,1961.
citation :- 225 ITR 792 (SC).
citation :- 225 ITR 792 (SC).
10 September 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.
15 July 2014
What is the current fee applicable in case of increase in authorized capital
15 July 2014
Currently fees calculator link available at MCA Site is not working so it would be difficult to mention the exact fee for increase. It says your session has expired.
https://www.mca.gov.in/DCAPortalWeb/dca/enquireFeeActionWithoutLogin.do?method=LLPNoneFormFeeSelection&sessioncheck=yes
There is another link for fees etc, which but that link does not provide the details of fees for increase for the time being.
Old Link:
https://www.mca.gov.in/DCAPortalWeb/dca/MyMCALogin.do?method=setDefaultProperty&mode=15
https://www.mca.gov.in/DCAPortalWeb/dca/enquireFeeActionWithoutLogin.do?method=LLPNoneFormFeeSelection&sessioncheck=yes
There is another link for fees etc, which but that link does not provide the details of fees for increase for the time being.
Old Link:
https://www.mca.gov.in/DCAPortalWeb/dca/MyMCALogin.do?method=setDefaultProperty&mode=15
You need to be the querist or approved CAclub expert to take part in this query .
Click here to login now
Click here to login now
Similar Resolved Queries
Unanswered Queries
- Tax Audit Applicability – Newly Formed Partnership Firm with Profit Below 6%/8%
- Unregistered suppliers utility
- ITDS U/S.194T of Firm
- Difference between Date of Payment and Date of Deduction?
- Cash balance limit and property purchases limit
- Journal entry of busniess expenses
- Invertaded duty struture
- Non-Compliance documents have not been submitted by the contractors debited
- EXPORT COMMERCIAL INVOICE HSN CODE
- The TDS balance for March 26 shows a mismatch between the books and the portal; what should be done
- RCM @ 5% on Hamali charges, Transport Charges, Unloading charges we take ITC or not
- CALCULATION OF DEFFERED TAX - OP BL IS DTL & CURRET IT DTA
- LLP audit under companies act
- Experienced CA recommendation from Kolkata for FNO return filing
- Interest Reporting in Form 168
- Sales of goods of amount Rs77 lakhs to a party
- Tax Demand of ₹4,650 for AY 2026-27
- Concept of Vendor and customner reconciliation
- Mistake in e-invoice identified after 24 hours
- EXPORT PAYMENT
Trending Online Classes
-
DT & Audit (Exam Oriented Fastrack Batch) - For May 26 Exams and onwards Full English
CA Bhanwar Borana & CA Shubham Keswani
Subscribe to Pro
Join an elite circle of professionals
CAclubindia
