MOST Urgent Accounts

unless the amount is paid from the accounts, it can not be capitalized, ask for more details of this registration cost, whether paid by company or by XYZ builder. and finalize the same on the basis of their statement.

Then who has paid Stamp Duty?

if registration and stamp duty paid by XYZ builder then that much amt should be capitalised to Fixed asset ?

If the stamp duty is paid by the XYZ builder, then there should be no question of considering the amount. If  the amount is paid by the ABC company, then it has to be capitalised.

Generally Fixed Assets are recorded at Historical Cost.

Here Historical Cost in the hands of the Company is Rs. 50,00,000/-

In the above case if stamp duty is paid by ABC company then it should be capitalised by it otherwise not possible.