Disallowance u/s 35DD - fees for increase in authorized share ...

No Additional Disallowance for Fees Increasing Share Capital in Amalgamation u/s 35DD of Income Tax Act.

August 8, 2019

Case Laws Income Tax AT

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

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Disallowance u/s 35DD - fees for increase in authorized share ...

No Additional Disallowance for Fees Increasing Share Capital in Amalgamation u/s 35DD of Income Tax Act.

August 8, 2019

Case Laws Income Tax AT

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