Share issue expenses

HI NISHCHAL,YOU REMINDED ME MY CHILDHOOD FRIEND BY NAME NISCHAL,THANK U

COMING TO POINT 

Expenditure on share issues is ideally written off to profit and loss account in the year it is incurred.

HAVE ONE MORE LINK.

https://www.thehindubusinessline.com/todays-paper/tp-mentor/treatment-of-share-issue-expenses/article1015655.ece

No I am asking of tax treatment. in which head does the tax dept capitalise it?