Payment made to ROC

1. There were a lot of debates whether such expenses should be treated as revenue expenditure or capital expenditure. Various courts and tribunals support the view of treating the expenditure incurred on increasing the share capital as capital expenditure. 
2. Now, if such expenditures are covered u/s 35D(2), then it will be allowed over a period of 5 years from the year in which such expenditures are incurred. 
3. In your case ROC fee paid towards increasing the authorized capital will be allowed as deductions u/s 35D over a period of 5 years. 
Please correct me if the above solution has an alternative view. 

I too, can't come to a conclusion that those expenditure can be written off over a period of five year's and if it's a capital expenditures means sec 37 prohibits the same . is there any recent case laws. Thanks for reply Suresh

1. I cannot think of any particular case law or recent decision on the issue. 
2. Don’t go for sec 37 as it is only relating to revenue expenditure. However, sec 35D allows such expenses to be written off over a period of 5 years. I cannot think if an alternative solution for this issue. 

The Expenditure incurred for increasing the authorised capital is considered as capital expenditure as it is incurred for increasing capital base of company.
Therefore this expenditure is not allowed.
The same was confirmed by supreme court in case of
Brook Bond india Limted vs CIT (1997)

Correct me if there is any mistake.