stamp duty
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Supreme Court: “Substance of the Deed, Not Its Title, Determines Stamp Duty” — Court Upholds Allahabad High Court’s Finding That ‘Security Bond cum Mortgage Deed’ Executed Without Surety Is Chargeable Under Article 40, Not Article 57 of the Indian Stamp Act

Court’s Decision The Supreme Court, in a judgment delivered by Justices Ahsanuddin Amanullah and Prashant Kumar Mishra, dismissed two civil appeals challenging the orders of the Allahabad High Court, which…
October 10, 2025
stamp duty
Posted inNews

Kerala High Court Dismisses State’s Appeal Seeking Stamp Duty on Bank Auction Sale Certificates, Upholds No Stamp Duty or Mandatory Registration on Sale Certificates Issued Pursuant to Auction, Clarifies Only Optional Registration Permissible Without Imposition of Fiscal Burdens on Auction Purchasers

Court’s Decision The Kerala High Court dismissed a series of appeals filed by State Revenue Authorities challenging judgments quashing demands for stamp duty on sale certificates issued by banks and…
July 25, 2025