Tribunal held that expenditure incurred towards stamp duty and registration charges for registering the tenancy agreement is allowable as revenue expenditure. (AY. 2013-14)
Hickson & Dadajee (P) Ltd. v. ITO (2021) 201 DTR 75 (Mum.)(Trib.)
S. 37(1) : Business expenditure-Capital or revenue expenditure-Tenancy agreement-Stamp duty and registration charges-Allowable as revenue expenditure.