Deduction u/s 37 - Stamping fee and ROC fee for increase in ...

Income Tax

August 30, 2013

Deduction u/s 37 - Stamping fee and ROC fee for increase in authorized share capital - these expenses cannot be said to be expenses in connection with right issue and public issue, and therefore these expenses are to be disallowed - AT

View Source

← Previous Next →

Deduction u/s 37 - Stamping fee and ROC fee for increase in ...

Income Tax

August 30, 2013

You may also like:

Disallowance u/s 35DD - fees for increase in authorized share capital - because of amalgamation proceedings, there was need to increase in authorized share capital and...

Liability of stamp duty on increase in share capital - How stamp duty is to be applied to Articles of Association in cases of increased share capital? - The Supreme...

Addition towards ROC expenses - section 35D provides amortization of certain expenses, which are in the nature of capital/intangibles/preliminary expenses, which have...

Payment of interest on share application money - Nature of expenditure - the assessee with an object to increase share capital has incurred expenses in the form of...

Disallowance of share issue expenses during amalgamation u/s 35DD - there was need to increase in authorized share capital and therefore, such expenses cannot be...

When ROC fees incurred for enhancement of authorized share capital has already been held to be capital expenditure by Apex Court in the case of Punjab State Industrial...

Allowable expenditure u/s 37(1) - addition relating to form fees which was deposited for obtaining the wine shop through government - non-accepting the theory of...

Fee paid to ROC - Expenditure incurred by a company in connection with issue of share with a view to increase its share capital, is directly related to the expansion of...

Expenses under the head research and development - deduction of such expenses under the provisions of section 37(1) OR u/s 35 - the genuineness of the expenses cannot be...

Mere fact that the website of the ROC indicates that stamp duty shall be 0.5 per cent of amount on increase in the authorized share capital does not lend a legal basis...

Addition being expense for valuation certification u/s 37(1) - Professional fee paid for share valuation certificate - the expenses claimed by the assessee have been...

Addition u/s 37(1) - non-competition fee - revenue or capital expenditure - it does not bring in any capital asset - the payment is allowable u/s 37(1) - HC

The expenses like auditor fees , ROC fee and other expenses etc. which are incurred by the assesseee company to carry out and meet legal and statutory compliances has to...

Nature of expenses - Allowable expenses u/s 37(1) - Interest and late fee on TDS, Late payment & penalty charges, Interest on margin trading facility - There was no...

Disallowance of building renovation expenses – Capital or revenue expenses - the expenses are to be treated as revenue in nature and allowable u/s 37(1) of the Act - AT

Quick Updates: