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1932 (1) TMI 21 - HC - Companies LawExtract: .......r this agreement was executed. The allotments were in fact made subsequently. We do not think that there is anything in the provisions of section 104 of the Indian Companies Act which requires that a duty payable on a conveyance should be levied on an agreement for the allotment of shares by a company in future. This is our answer to the reference.
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