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    <title>accounting treatment of stamp duty &amp; registration charges</title>
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    <description>Stamp duty and registration charges for increasing authorised share capital are treated as capital expenditure and charged to the Profit and Loss account; they are not carried forward as a balance sheet asset and are not allowable as a revenue deduction under the Income Tax Act.</description>
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      <description>Stamp duty and registration charges for increasing authorised share capital are treated as capital expenditure and charged to the Profit and Loss account; they are not carried forward as a balance sheet asset and are not allowable as a revenue deduction under the Income Tax Act.</description>
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