Home Highlights October 2013 Year 2013 This

You may also like:

1. The appeal challenges the liability to pay stamp duty and penalty on agreements executed prior to the sale deed for two properties. The court determined the real...

2. Initiation of CIRP - Insufficiently stamped documents - admissible evidence or not - The decision of the Adjudicating Authority that Corporate Debtor has committed...

3. The High Court correctly distinguished between the jurisdiction vested in every person or public office and the District Registrar in determining penalty on...

4. Stamping of Lease deeds - The High Court has totally erred in relying on the lease deed dated 12.3.1997, which was found to be insufficiently stamped and brushing aside...

5. CIRP proceedings - Evidence of debt - documents insufficiently stamped - The Corporate Debtor has, in his reply as above, only raised the issue of these agreements being...

6. The case pertains to the applicability of Section 43CA, which deals with the adoption of stamp duty value as the full value of consideration for computing profits and...

7. Trial Court did not judicially determine admissibility of insufficiently stamped instrument, merely exercising inherent power u/s 151 CPC to prevent abuse of process....

8. Non-Stamping of arbitration agreements - Agreements which are not stamped or are inadequately stamped are inadmissible in evidence under Section 35 of the Stamp Act....

9. Refund of stamp duty - Stamp papers purchased for registration of immovable property but the same could not be executed - The denial of refund of the stamp duty...

10. Assignment of debt to Asset Reconstruction Company - whether Power of Attorney is chargeable to stamp duty or not - In all taxing Statutes, there are taxing provisions...

11. Initiation of CIRP - NCLT rejected the application - Scope of the agreement between parties for use of office space - Unilateral Termination of agreement before the...

12. Scope of Section 260A - in the absence of demonstrated perversity that findings recorded by the Tribunal are based on no evidence and or while arriving at a said finding...

13. Capital gain computation - Addition under the provision of section 50C - At the time of hearing a question was put to the AR to provide the stamp duty value as...

14. The CESTAT held that a "deemed sale" under Article 366(29A)(d) of the Constitution had occurred when the appellant granted the right to use the brewery license to...

15. Levy of stamp duty on schemes of amalgamation or restructuring - The High court found that orders of the court sanctioning amalgamation/restructuring, along with the...