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Income Tax - Highlights / Catch Notes

Home Highlights July 2016 Year 2016 This

When ROC fees incurred for enhancement of authorized share ...

Income Tax

July 7, 2016

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 Development Corporation Ltd. [1996 (12) TMI 6 - SUPREME Court], claiming such expense as revenue expenses amounts to furnishing inaccurate particulars of income - penalty confirmed

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