The authorized share capital of the company was increased and assessee claimed deduction of ROC filing fees paid for increase in share capital. AO disallowed assessee’s claim. Held expenditure incurred by the assessee was directly connected with increase in authorized capital and such expenditure being a capital in nature, could not be allowed as deduction. (AY 2013-14, 2014-15) [ITA No. 1464,1465,1521,1522/AHD/2018 dated 06/10/2023]