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2016 (5) TMI 523 - ITAT NAGPURAllowability of payment to ROC as charges of Registrar of Companies - Held that:- Issue of allowability of the expenditure depends upon the nature of the expenditure as well as the time when the expenditure was incurred. The Revenue authorities have not specifically placed on record that whether the entire expenditure was in the nature of payment to ROC as charges of Registrar of Companies. We, therefore, deem it proper to restore this issue back to the file of the AO so that he can first determine whether the expenditure in question were preoperative expenditure before the commencement of the business or not.
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