Corporate Law : Delhi's 2025 circular mandates a 0.1% stamp duty rate on share issuance (physical/demat), overriding central 0.005% for demat, res...
Company Law : Understand stamp duty on Maharashtra shares (physical/demat). Covers applicable acts, rates for issue/transfer, and payment method...
Corporate Law : This article explores the key amendments to stamp duty rates by Gujarat Stamp (Amendment) Act of 2025, providing a clear overview ...
Company Law : Understand stamp duty on share certificates in Delhi for physical and demat shares. Learn rates, payment procedures, and legal com...
Corporate Law : Learn about the stamp duty applicable to mergers, amalgamations, and transfers of immovable property under the Indian Stamp Act 18...
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 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...
Income Tax : The Tribunal ruled that nominal differences between declared consideration and stamp duty valuation do not trigger tax. Tolerance ...
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...
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.
Bombay HC allows refund of ₹78.65 lakhs in stamp duty, despite delay in filing. Court prioritizes substantive justice over technical lapses in cancellation case.
Held that the land in question was purchased as an agricultural land and at the time of survey, it was also not in dispute that the proceedings of Section 143 of UPZA and LR Act were not initiated and the land in question was not declared as an abadi land.
Madras High Court held that the entire stamp duty amount as demanded by the authorities has been paid even during the pendency of the appeal, hence demand of interest for belated payment unjustified.
When consideration is set forth in instrument executed by State Government, Central Government, a local authority or a Housing Board etc. such valuation shall be deemed to be true market value of property, which is subject matter of instrument.
Explore the importance of stamp duty in legal agreements and transactions across India. Learn about e-Stamp Papers, rates, and vendors for seamless compliance.
HC upheld stamp duty adjudication based on true market value at execution. Sale permission for non-agricultural use led to different value, supporting Collector’s decision.
