News Bombay High Court: Stamp duty payable only on NCLT order, not underlying amalgamation transactions — “₹25 crore excess levy quashed; refund with 6% interest ordered” RawlawFebruary 19, 20266 min read
News Bombay High Court quashes stamp duty demand on development agreement—“Final adjudication cannot be reopened beyond limitation; Section 33A power lies only with registering officer”; recovery order set aside RawlawFebruary 9, 20266 min read
News Bombay High Court quashes stamp duty demand on court-auction sale — “Collector cannot sit in appeal over transparent tribunal sale price,” writ petition allowed RawlawFebruary 1, 20266 min read
News 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 RawlawDecember 13, 20256 min read
News Karnataka High Court: Refundable Security Deposit under Lease Not Liable for Stamp Duty — “Refundable Security Deposit Does Not Constitute Money Advanced in Addition to Rent” RawlawOctober 25, 20256 min read
News 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 RawlawOctober 10, 20258 min read
News 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 RawlawJuly 25, 20254 min read