Fee paid to ROC - Expenditure incurred by a company in ...
Case Laws Income Tax
January 27, 2015
Fee paid to ROC - Expenditure incurred by a company in connection with issue of share with a view to increase its share capital, is directly related to the expansion of the capital base of the company, and is capital expenditure - even though it may incidentally help in the business of the company and in the profit making. - AT
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