The AO disallowed the fees paid for increase in authorised capital by following the ratio laid down by Supreme Court in  Brooke Bond India Ltd. v. CIT (1997) 225 ITR 798 (SC) . Tribunal held that the Supreme Court in subsequent judgement CIT v. General Insurance Corpn. (2006) 286 ITR 232 (SC) has considered similar issue and after considering the ratio of its earlier decision in Brooke Bond India Ltd. (supra) had given a categorical finding that if expenditure is incurred in connection with the issuance of bonus shares as revenue expenditure. But, one is not aware whether the said particulars are part of assessment proceedings before the Assessing Officer or not. Therefore, the issue needs to be re-examined by the Assessing Officer in the light of the decision of Supreme Court in the case of General Insurance Corporation Ltd. Hence, the issue is set aside to the file of the AO to consider the basis of working furnished by the assessee. (AY.2013-14)