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2004 (10) TMI 589 - AT - Income TaxExtract: .......hat this amount was paid as additional fee asked by Registrar of Companies. Therefore, the additional fee cannot partake the character of penalty. Fees or additional fees paid to R.O.C. is allowable expenses under section 37 of the Act. Therefore, I delete this addition of ₹ 3,500 also. 6. In the result, the appeal of the assessee is allowed.
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