Held, that the preliminary expenses were incurred by the assessee-company solely as fees for registering the company under the provisions of the Companies Act, 1956. The law was amended after March 31, 1998, in the proviso to section 35D(1) of the Act which stipulated grant of deduction at the rate of one-fifth of expenditure incurred thereon. Therefore, there was no infirmity in the order of the Commissioner (Appeals). (AY.2011-12 to 2017-18)