2019 (5) TMI 184

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....RL Reddy, Judicial Member For the Appellant : Shri R. Viswanathan, C.A. For the Respondent : Shri B. Sagadevan, JCIT ORDER PER DUVVURU RL REDDY, JUDICIAL MEMBER: By means of present miscellaneous petition, the assessee seeks to rectify the order of the Tribunal passed in I.T.A. No. 406/Chny/2018 dated 15.10.2018 relevant to the assessment 2009-10 by stating that the Tribunal confirm....

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....duced as under: "2.1 The Learned CIT(A) erred in stating that the fees paid to ROC were rightly disallowed, on erroneous understanding of facts." 4. Against the above ground, the Tribunal has observed as under: "6.3 As has been held by the Hon'ble Supreme Court referred to above, the ld. CIT(A) has rightly held that the ROC fees paid for increase in authorized share capital of....