Disallowance u/s 35DD - fees for increase in authorized share ...
Income Tax
August 8, 2019
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 therefore, such expenses cannot be segregated from the main amalgamation proceedings and therefore, these expenses are part of amalgamation expenses - No additions
View Source