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1989 (5) TMI 41 - KERALA HIGH COURT
Extract:
.......filing fees paid under the Companies Act, 1956, in respect of enhancement of authorised capital was not an item of revenue expenditure deductible under section 37 (1) of the Income-tax Act. A copy of this judgment, under the seal of this court and the signature of the Registrar, shall be forwarded to the Income-tax Appellate Tribunal, Cochin Bench.