Assignment of debt to Asset Reconstruction Company - whether Power of Attorney is chargeable to stamp...

Assignment of debt to Asset Reconstruction Company - whether Power of Attorney is chargeable to stamp duty or not - In all taxing Statutes, there are taxing provisions and machinery provisions. Once a single instrument has been charged under a correct charging provision of the Statute, namely Article 20(a), the Revenue cannot split the instrument into two, because of the reduction in the stamp duty facilitated by a notification of the Government issued under Section 9(a). In other words after ha..... .....

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