{"id":50267,"date":"2025-01-28T11:52:06","date_gmt":"2025-01-28T06:22:06","guid":{"rendered":"https:\/\/itatonline.org\/digest\/sun-pharma-laboratories-ltd-v-the-dcitahdtribur\/"},"modified":"2025-01-28T11:52:06","modified_gmt":"2025-01-28T06:22:06","slug":"sun-pharma-laboratories-ltd-v-the-dcitahdtribur","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/sun-pharma-laboratories-ltd-v-the-dcitahdtribur\/","title":{"rendered":"Sun Pharma Laboratories Ltd. v. The DCIT(Ahd)(Trib)(UR)"},"content":{"rendered":"<p>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&#8217;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]<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 37(1):  Business expenditure-Capital or revenue-ROC filing fees paid for increase in share capital-Not allowable as revenue expenditure.<\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[21],"tags":[],"class_list":["post-50267","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-d4L","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/50267","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=50267"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/50267\/revisions"}],"predecessor-version":[{"id":50268,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/50267\/revisions\/50268"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=50267"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=50267"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=50267"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}