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Registration fees paid for increase in authorised share capi

This query is : Resolved 

10 January 2013 Existing company opts for expansion and for expansion purpose company have to increase Authorise share capital.expense incurred for the same is allowable expense or not..?
if yes then under which section.?
Please provide brief detail of the same

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10 January 2013 In case of Income Tax deduction is allowable u/s 35D.



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