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registration fee

This query is : Resolved 
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(Querist)
23 March 2010 my client paid to the roc Rs.1300000 as stamp or registration fee for the increase of authorised capital.
1.can he claim the total amount as revenue expenses or it should be amortised..
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Bhaskaran Chackrapani Warrier

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Bhaskaran Chackrapani Warrier (Expert)
23 March 2010 It is a capital expenditure. Deduction under section 37 of the IT Act,1961 will be denied.

Citation:- CIT Vs Fascel Ltd (2009) 221 CTR (Del)305.
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