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Preliminary Expenses

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(Querist)
04 July 2011 Kindly explain the provisions regarding writing off of preliminary expenses as per Companies Act, 1956.

Thanks in advance.
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CA KRISHNA KUMAR DARUKA

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CA KRISHNA KUMAR DARUKA (Expert)
04 July 2011 According to AS26 issued by ICAI preliminary expenses should be written off in full in the first year itself.

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