Re: [aurangabad_ca] Fee paid to ROC for Filing Form 5
Stamp Duty and ROC fees paid in the regular course of increase in share capital is "capital expenditure" not covered even by Sec. 35D. What the section covers is this nature of "capital expenditure" which would not be deductible, but for this section, which is incurred at the commencement of business or when the business is "expanded" or a "new unit" is set up.
Harish Lalwani
From: aurangabad_ca@
yahoogroups. [mailto:aurangabad_ca@com yahoogroups. ] On Behalf Of gulam hussain bhoiracom
Sent: Monday, March 29, 2010 5:06 PM
To: aurangabad_ca@yahoogroups. com
Subject: Re: [aurangabad_ca] Fee paid to ROC for Filing Form 5
SIR WHAT ABOUT THE STAMP DUTY PAID FOR INCREASING SHARE CAPITAL
C A G H BHOIRA
--- On Mon, 29/3/10, madhu tapuriah <tapuriahmadhu@yahoo.co. > wrote:in
From: madhu tapuriah <tapuriahmadhu@yahoo.co. >in
Subject: [aurangabad_ca] Fee paid to ROC for Filing Form 5
To: aurangabad_ca@yahoogroups. com
Date: Monday, 29 March, 2010, 3:40 PM
ACIT vs. Fascel Ltd. (2009) 120 TTJ 289 (Delhi)
Fees paid to Registrar of Companies for increasing share capital falls within the ambit of S. 35D and allowable as deduction.
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