Payment of stamp duty on merger

Sir, What is the deductability of the stamp duty paid by the company at the time of merger? Will it be treated as capital expenditure?  

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  When earlier order is merged with subsequent order u/s 153A, whether revision of order is valid ?

Assessee's assessment order u/s 147 was subject to 263 proceedings . Subsequently search took place in assessee group company and assessment u/s 153A concluded without any adverse inference touching upon the issues which were subject matter of earlier 263 proceedings , although the AO was unaware of any such 263 proceedings. The assessment u/s 153A had attained finality & no 263 proceedings initiated by Department against such order . The earlier 263 order was challenged before ITAT which set aside the matter back to CIT for giving opportunity. Despite the CIT informed about subsequent 153A order which has merged &…

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