https://www.taxtmi.com/caselaws?id=417183 The tribunal upheld the disallowance of expenses related to payments to the Registrar of Companies (ROC) as capital expenditure, based on legal precedents and specific circumstances of the case. The tribunal dismissed all three appeals by the assessee, emphasizing that expenses towards ROC payments were deemed capital expenditure, even if incidentally beneficial for business operations. en-us Mon, 10 Jan 2022 00:00:00 +0530 Sat, 15 Jan 2022 14:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=417183 The tribunal upheld the disallowance of expenses related to payments to the Registrar of Companies (ROC) as capital expenditure, based on legal precedents and specific circumstances of the case. The tribunal dismissed all three appeals by the assessee, emphasizing that expenses towards ROC payments were deemed capital expenditure, even if incidentally beneficial for business operations. Case-Laws Income Tax Mon, 10 Jan 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=417183