2019 (5) TMI 184

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..... he Appellant : Shri R. Viswanathan, C.A. For the Respondent : Shri B. Sagadevan, JCIT ORDER PER DUVVURU RL REDDY, JUDICIAL MEMBER: By means of present miscellaneous petition, the assessee seeks to rectify the order of the Tribunal passed in I.T.A. No. 406/Chny/2018 dated 15.10.2018 relevant to the assessment 2009-10 by stating that the Tribunal confirmed the order of the ld. CIT(A) that the ld .....

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..... d in stating that the fees paid to ROC were rightly disallowed, on erroneous understanding of facts." 4. Against the above ground, the Tribunal has observed as under: "6.3 As has been held by the Hon'ble Supreme Court referred to above, the ld. CIT(A) has rightly held that the ROC fees paid for increase in authorized share capital of a company is a capital expenditure in nature and hence cannot .....

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