https://www.taxtmi.com/caselaws?id=338803 The Tribunal upheld the disallowance of fees paid to the Registrar of Companies as capital expenditure and allowed the deduction for prior period expenses. Regarding the addition of consideration for the unconstructed portion of lease rights in the College Street Market Complex, the Tribunal ruled in favor of the assessee, recognizing income based on the completion of construction rather than upon signing the agreement, providing relief to the assessee. en-us Fri, 03 Feb 2017 00:00:00 +0530 Thu, 09 Feb 2017 18:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=338803 The Tribunal upheld the disallowance of fees paid to the Registrar of Companies as capital expenditure and allowed the deduction for prior period expenses. Regarding the addition of consideration for the unconstructed portion of lease rights in the College Street Market Complex, the Tribunal ruled in favor of the assessee, recognizing income based on the completion of construction rather than upon signing the agreement, providing relief to the assessee. Case-Laws Income Tax Fri, 03 Feb 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=338803