https://www.taxtmi.com/caselaws?id=175954 The appeal filed by the assessee was partly allowed by ITAT Delhi. The addition made under section 41(1) of the Income Tax Act was deemed unjustified as there was no evidence of actual remission or cessation of liability. Additionally, the disallowance of the fee paid to ROC for increasing authorized share capital was upheld based on relevant case law and settled court rulings. The orders were pronounced on 28/01/2011. en-us Fri, 28 Jan 2011 00:00:00 +0530 Wed, 09 Dec 2015 13:20:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=175954 The appeal filed by the assessee was partly allowed by ITAT Delhi. The addition made under section 41(1) of the Income Tax Act was deemed unjustified as there was no evidence of actual remission or cessation of liability. Additionally, the disallowance of the fee paid to ROC for increasing authorized share capital was upheld based on relevant case law and settled court rulings. The orders were pronounced on 28/01/2011. Case-Laws Income Tax Fri, 28 Jan 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=175954