https://www.taxtmi.com/caselaws?id=20663 The court upheld the disallowance of a claim under section 80G for a donation made to Vishwa Mangal Trust. Regarding the disallowance of expenses and addition of export subsidy, the court held that the statutory fee for raising authorized share capital was capital expenditure, while the application fee for issuing bonus shares was not considered capital expenditure. The court found in favor of the assessee on the issue related to export subsidy and duty drawback treatment. No costs were awarded in this judgment. en-us Wed, 27 Jun 1990 00:00:00 +0530 Thu, 01 Jun 2017 15:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=20663 The court upheld the disallowance of a claim under section 80G for a donation made to Vishwa Mangal Trust. Regarding the disallowance of expenses and addition of export subsidy, the court held that the statutory fee for raising authorized share capital was capital expenditure, while the application fee for issuing bonus shares was not considered capital expenditure. The court found in favor of the assessee on the issue related to export subsidy and duty drawback treatment. No costs were awarded in this judgment. Case-Laws Income Tax Wed, 27 Jun 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=20663