https://www.taxtmi.com/caselaws?id=5589 SC held that the fee paid to the Registrar for enhancement of a company's capital is a capital expenditure, not a revenue expense. The court found the fee was directly related to the capital expansion and retained the character of capital outlay despite incidental business benefits. The decision favoured the Revenue and against the assessee. en-us Wed, 04 Dec 1996 00:00:00 +0530 Tue, 21 Apr 2026 12:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=5589 SC held that the fee paid to the Registrar for enhancement of a company's capital is a capital expenditure, not a revenue expense. The court found the fee was directly related to the capital expansion and retained the character of capital outlay despite incidental business benefits. The decision favoured the Revenue and against the assessee. Case-Laws Income Tax Wed, 04 Dec 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=5589