Court :
supreme court
Brief :
Profits and Gains of Business or Profession Special
1. Are expenditure incurred by a company on account of stamp duty and registration fees for the issue of bonus shares allowable as revenue expenditure?
CIT, Mumbai v. General Insurance Corporation (2006)
Relevant section: 37(1)
Citation :
1. Are expenditure incurred by a company on account of stamp duty and registration fees for the issue of bonus shares allowable as revenue expenditure?
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