2121b1b5_re___AccountingExplanation_com__Reasons
[Sr. No.] (xxv) [Nature of Expenditure] Capital expenditure. [Reasons] 
Debentures are considered as borrowed capital and are used for the acquisition of fixed assets such as machinery etc., therefore, commission paid on issue of debentures is a capital expenditure.
Difference between Capital Expenditure and Revenue Expenditure - AccountingExplanation.com
Reasons