Case Law if any

Dear Members

Is there any case law or circular or notification in case of ROC filing fees for enhancement of Share capital for working capital is a revenue expenditure?or it is not deductible at all?

Thanks in advance...

Replies (2)

https://law.incometaxindia.gov.in/DitTaxmann/IncomeTaxActs/2009ITAct/%5B2001%5D250ITR0338(DELHI).htm

https://easytaxsolution.blogspot.com/2009/07/roc-fees-paid-for-increase-in.html

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