Supreme Court Clarifies Stamp Duty on Sale of Industrial Assets: Sub Registrar vs. Dankuni Steels Ltd. (2023) LEGAL ISSUE: Whether stamp duty is applicable to plant and machinery, along with land and buildings, in the sale of industrial assets. CASE TYPE: Civil Law, Stamp Duty, Property Law Case Name: The Sub Registrar, Amudalavalasa & Anr. […]
Supreme Court Clarifies Stamp Duty on Sale of Industrial Assets: Sub Registrar vs. Dankuni Steels Ltd. (2023) LEGAL ISSUE: Determination of stamp duty on the sale of industrial assets, specifically whether plant and machinery should be included in the valuation of immovable property. CASE TYPE: Civil Appellate Jurisdiction Case Name: The Sub Registrar, Amudalavalasa &
LEGAL ISSUE: Whether contracts for the collection of “Tehbazari” and parking fees are considered leases under the Indian Stamp Act, 1899, and therefore subject to stamp duty as leases. CASE TYPE: Stamp Duty, Contract Law Case Name: Nasiruddin & Anr. Etc. vs. The State of Uttar Pradesh through Secretary & Ors. [Judgment Date]: 06 December
