https://www.taxtmi.com/highlights?id=14900 Share issue expenses - Even though the assessee stated that this expenditure was incurred so as to improve the cash availability, yet, the fact remains that the expenditure incurred was only for the purpose of expansion of the capital base - held as capital in nature - HC en-us Fri, 04 Oct 2013 09:44:43 +0530 Fri, 04 Oct 2013 09:44:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=14900 Share issue expenses - Even though the assessee stated that this expenditure was incurred so as to improve the cash availability, yet, the fact remains that the expenditure incurred was only for the purpose of expansion of the capital base - held as capital in nature - HC Highlights Income Tax Fri, 04 Oct 2013 09:44:43 +0530 https://www.taxtmi.com/highlights?id=14900