Company Law : The article explains that stamp duty on securities is calculated based on consideration under the amended Indian Stamp Act. Since ...
Corporate Law : Stamp duty on indemnity bonds is not uniform across India because each state follows its own stamp legislation and amendments. The...
Corporate Law : The analysis highlights Delhi’s 2025 circular requiring 0.1% stamp duty on both physical and demat share issuances. Companies re...
Corporate Law : A comprehensive guide to LLP Agreement stamp duty across all Indian states and UTs. Learn applicable rates, filing requirements, p...
Corporate Law : The Delhi Government Circular dated 29 July 2025 clarifies that stamp duty on the issuance of shares by companies having registere...
Corporate Law : Maharashtra's new ordinance raises stamp duties, setting minimum rates at Rs 500 and increasing charges on key documents like Arti...
Corporate Law : Yourself was kind enough in giving concessions up to 30.04.2021, for registration of docs, on which stamp duty is paid on or befor...
Goods and Services Tax : Concession in Stamp Duty by 1 percent over the prevailing rate exclusively to Women, provided the transfer of house property or re...
Corporate Law : Government broadens pertinence of stamp duty by 3 months from 1st April 2020 to 1st July 2020 The administration has not broadened...
Finance : Paying stamp duty while purchasing or transferring a property is often a long-drawn process. You need to go to the registrar's off...
Income Tax : ITAT Delhi ruled that where an assessee disputes the stamp duty valuation under Section 50C, the Assessing Officer should refer th...
Income Tax : ITAT Ahmedabad held that property payments were properly explained with bank records and affidavits. Additions under Section 69 fo...
Income Tax : ITAT Mumbai held allotment letter is an agreement to sell; stamp duty value on booking/allotment date applies u/s 56(2)(x) where p...
Income Tax : ITAT Mumbai held stamp duty value on allotment date applies u/s 56(2)(x) where full payment was made by cheque before agreement, n...
Income Tax : The Tribunal found that the appellate order was passed ex parte without a reasoned decision. The case was remanded for fresh adjud...
Corporate Law : Maharashtra's new ordinance raises stamp duties, setting minimum rates at Rs 500 and increasing charges on key documents like Arti...
Corporate Law : Introduction: The Revenue and Forests Department of Maharashtra has introduced the Maharashtra Stamp Duty Amnesty Scheme-2023 to r...
Corporate Law : The enterprises making new investment or investment for expansion under the scheme, as the case may be, for reimbursement of 25% o...
Corporate Law : Delhi Govt notifies the extension of relaxation of 20% in the minimum rates (Circle rates) till 30.06.2022 for valuation of lands ...
Corporate Law : Government of Maharashtra reduces the stamp duty by 1% on Agreement to Sell / Conveyance of residential property executed in favou...
This article explores the key amendments to stamp duty rates by Gujarat Stamp (Amendment) Act of 2025, providing a clear overview of how landscape has shifted before and after amendments.
Understand stamp duty on share certificates in Delhi for physical and demat shares. Learn rates, payment procedures, and legal compliance under the Indian Stamp Act.
Supreme Court grants mutual divorce in Arun Arya vs. Parul Singh, transferring flat ownership to wife and exempting stamp duty under Registration Act.
ITAT Mumbai rules in Dharmesh Jhaveri’s case: Stamp duty value at allotment date, not registration, to determine Section 56(2)(vii)(b) addition. Appeal allowed.
Learn how the PCIT correctly invoked Section 263 of the Income Tax Act due to the AO’s misapplication of law in taxing Stamp Duty Valuation and Unexplained Investment. Explore detailed analysis of Section 56(2)(x), Section 69, and key judicial precedents.
Learn about the stamp duty applicable to mergers, amalgamations, and transfers of immovable property under the Indian Stamp Act 1899 and Supreme Court rulings.
Bombay HC directs Maharashtra Govt. to enforce stamp duty exemption on affidavits and create awareness as per 2004 notification.
ITAT Kolkata held that when date of agreement and date of registration are not same, then, stamp duty value on the date of agreement should be considered. Accordingly, since difference is less than 10%, hence addition u/s. 56(2)(vii) unjustified.
Maharashtra’s new ordinance raises stamp duties, setting minimum rates at Rs 500 and increasing charges on key documents like Articles of Association and Partnership Deeds.
ITAT Mumbai held that adoption of value of land as determined by the Stamp Duty Authority without referring the valuation to Valuation Officer u/s. 50C of the Income Tax Act unjustified. Accordingly, matter restored for de novo adjudication.
