https://www.taxtmi.com/caselaws?id=280392 The Tribunal dismissed the appeal, upholding the decision of the CIT(A) to disallow the expenditure claimed for ROC fees, considering it as capital expenditure due to business operations not commencing. The Tribunal referenced Supreme Court cases to support this view, concluding that the expenditure was not allowable as a deduction under the relevant provisions for the assessment year 2009-10. en-us Mon, 15 Oct 2018 00:00:00 +0530 Fri, 03 May 2019 08:55:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=280392 The Tribunal dismissed the appeal, upholding the decision of the CIT(A) to disallow the expenditure claimed for ROC fees, considering it as capital expenditure due to business operations not commencing. The Tribunal referenced Supreme Court cases to support this view, concluding that the expenditure was not allowable as a deduction under the relevant provisions for the assessment year 2009-10. Case-Laws Income Tax Mon, 15 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=280392