https://www.taxtmi.com/caselaws?id=379456 The Tribunal dismissed the miscellaneous petition seeking rectification of its order disallowing ROC fees as capital expenditure. Upholding the decision that ROC fees for increasing authorized share capital constitute capital expenditure, the Tribunal found no mistake on record and emphasized that the matter was not disputable. The judgment was delivered on April 30, 2019, in Chennai. en-us Tue, 30 Apr 2019 00:00:00 +0530 Thu, 02 May 2019 16:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=379456 The Tribunal dismissed the miscellaneous petition seeking rectification of its order disallowing ROC fees as capital expenditure. Upholding the decision that ROC fees for increasing authorized share capital constitute capital expenditure, the Tribunal found no mistake on record and emphasized that the matter was not disputable. The judgment was delivered on April 30, 2019, in Chennai. Case-Laws Income Tax Tue, 30 Apr 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=379456