either with Qualcomm or with DoT were on capital account being related to the capital structure of the assessee and none of the said transaction ... submitted that if the amount is received as compensation without affecting capital structure of the assessee, the same constitutes a revenue receipt as rightly held
account of fee paid to RoC for increase in
capital structure in view of the decision of Hon'ble Supreme
Court reported ... 3630/DEL/2013
this was paid to RoC for increasing the capital structure of the
company. Out of this, an amount of Rs.357678
that
there was no addition to the capital asset and there was no change in the capital
structure. He submitted that payment made for removal ... that
when there was no addition to the capital asset and no change in the capital structure
and there was no asset of any enduring
revenue receipt since it did not affect any capital asset or capital or trading structure of the assessee's business. In support, reliance ... Gillette Company by Newell. There was no loss of capital to the structure of the company or their capacity to earn.
6.9 The learned
Part-C of the agreement. Part B described the Capital Structure and
15 ITA No.4557/Del/2025
ACIT vs. Cinestaan Entertainment Pvt. Ltd.
Shareholding ... Part A and Part B are reproduced as under:
SCHEDULE 1-CAPITAL STRUCTURE & SHAREHOLDING PATTERN
Part A-Capital Structure & Shareholding Pattern
held that no injury has been caused to the capital
structure of the assessee, therefore, the receipt is revenue in nature ... holding that no injury has
been caused to the capital structure or the trading structure. However, this
issue is no longer res-integra in view
connection with the restructuring of profit
making structure or altering the character in structure of
business is capital in nature. This has been clearly held ... fixed
capital asset it is attributable to capital but that if no
alteration is made in the fixed capital asset by the
payment, then
assessee, since there has been a change in the capital structure of the assessee-company and the expenses could not be allowed as deduction while ... reserves, hence, it is pure and simple realignment of the capital structure of the assessee-company and the very details of expenses incurred does
Income Tax Act . The expenditure incurred was in relation to capital structure of the company and, therefore, it was capital in nature. She placed reliance ... authorities below held that the expenditure was capital expenditure as the same related to the capital structure of the company. Reliance had been placed
construction. These were in the nature of capital receipts which could be set off against capital expenditure incurred by the assessee during the relevant assessment ... These receipts are inextricably linked with the setting up of the capital structure of the assessee-company. They must, therefore, be viewed as capital receipts
