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Treatment of authorised capital increment

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(Querist)
01 July 2009 hi

pl clarify me whether capital appreciation fees is disallowed as per IT act?
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CA. Dashrath Maheshwari

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CA. Dashrath Maheshwari (Expert)
02 July 2009 Please got thru the judgement in case of Hindustan Insecticides Ltd.:
http://law.incometaxindia.gov.in/DitTaxmann/IncomeTaxActs/2008ITAct/%5B2001%5D250ITR0338(DELHI).htm

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