SC ruling on payment of UEI in case of transfer of leasehold rights in pursuance of merger

M/s. Jaiprakash Industries Ltd. (Presently known as M/s. Jaiprakash Associates Ltd.) Vs Delhi Development Authority (Supreme Court of India)

Whether transfer of leasehold rights in pursuance to amalgamation/merger is liable for payment of unearned increase in case  of transfer of leasehold rights?

This judgement will be helpful in planning of M&A as often it is thought that once the court approved the merger, the stamp duty and other statutory charges are not payable based on the scheme which is

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