disallowance of expenditure amount of Rs. 9,38,000/- for ROC fee paid
towards increase in authorized share capital ... information filed by the assessee
company, completed the assessment by disallowing ROC fee
amounting to Rs.9,38,000/- and assessed the income
adding the following additions:
1. Disallowance of ROC fee paid of Rs. 2,03,52,090/ -
2. Disallowance of expenditure ... allowing appellant's claim of expenditure
towards payment of ROC fee amounting to
Rs.2,03,53,090, under section 37 of the Income
This filing fees was paid to enhance financial business
of IREDA and was fully allowable. Accordingly, the filing fees
paid to ROC is required ... being 100% tax sought to be evade on ROC fees
of Rs.64,00,000/- paid for increasing the authorized share
capital.
In this regard
claimed as deduction on account
of expenditure incurred on account of ROC fee paid to enhance
1
ITA No. 2315/Del/2018
Assessment year ... paid on account of payment of
ROC fee.
2.2 Aggrieved, the assessee is now in appeal before the ITAT and
has raised the following grounds
date.
20 ITA 03/Mum/2014
However, the expenses like auditor fees , ROC fee and other expenses etc.
which are incurred by the assesseee company ... identification of such expenses incurred for audit, ROC fees
and other expenses incurred to carry out other statutory compliances , and
to allow such expenses after
disallowance of
Rs.4,09,250/- on account of disallowance of ROC fees paid by the
assessee company.
2.1 The assessee's appeal before ... With reference to the disallowance of the ROC
Fees, the Ld. AR submitted that the assessee had amortised the
same
company. The respective Form 2 has been filed with ROC
West Bengal and ROC fees paid on 07.12.2011. In Form No. 2, it was clearly ... company. The respective Form 2 has been filed with ROC West Bengal and ROC
fees paid on 07.12.2011. In Form No. 2, it was clearly
appeal is addition of Rs. 4,60,131/- towards
ROC fee paid for increase in authorised capital.
6
ITA No.1179/Hyd/2025
Sri Rama ... ordinate Bench of the
Tribunal has decided the issue of ROC fee paid for increase in
authorised capital in the light of the provisions
ROC Fees 800500 Filing fee for increase in
authorized capital.
2. Share issue exp. 37923 Paid to NSDL for legal fees ag.
Bonus share issue ... Legal fee paid ag. Bonus share
issue
5. Share issue exp. 1103 Paid to NSDL being legal fees ag.
Bonus share issue
6. ROC fees
making disallowance of
Rs. 2,26,500/- on account of ROC fees.
2. That having regard to the facts and circumstances of the
case ... disallowance to the extent of Rs.
2,26,500/- relating to ROC fees.
3. That having regard to the facts and circumstances of the
case
