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Section 35D

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14 June 2010 Can expense incurred on enhancing Authorized capital be claimed under section 35D.
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Bhaskaran Chackrapani Warrier

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Bhaskaran Chackrapani Warrier (Expert)
14 June 2010 Under section 35D(2)(c)(iii) of the Act, only fees paid for registration of a company is deductible. Fees paid for increase in share capital is not fees for registration of the company, and hence is not amortisable under this provision .
Citation :-CIT v. Hindustan Insecticides Ltd. [2001] 250 ITR 338 (Delhi).
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Niraj

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Niraj (Querist)
14 June 2010 Thank you.
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