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Delhi High Court upholds 10% deduction on refund of unused stamp duty — “Section 54 expressly mandates deduction; Maharashtra ruling in Rajeev Nohwar inapplicable” — appeal dismissed

1. Court’s decision The Delhi High Court dismissed an intra-court appeal (LPA 1177/2024) filed by an auction purchaser who challenged a 10% deduction made by the Collector of Stamps while…

Posted by

Rawlaw December 13, 2025

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