Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Indian Laws - Highlights / Catch Notes

Home Highlights November 2023 Year 2023 This

Refund of stamp duty - Stamp papers purchased for registration ...

Indian Laws

November 30, 2023

Refund of stamp duty - Stamp papers purchased for registration of immovable property but the same could not be executed - The denial of refund of the stamp duty collected even though no duty is payable because the charging event has not occurred and the cause of action for claiming the refund has not arisen, militates against the scheme of providing for allowance of stamps. - Refund of 90% of stamp duty allowed - HC

View Source

 


 

You may also like:

  1. Addition u/s 56(2)(vii)(b) - purchase of immovable property on less than stamp duty value - it was incumbent upon the AO to refer the matter to the District Valuation Officer

  2. Power of attorney (GPA) to non relatives in respect of immovable property - payment of full stamp duty in case of GPA - Indian Stamp Act, 1899 - Decided in favor of revenue - SC

  3. Requirement to deposit Stamp Duty and Registration Fee - conversion of the petitioner from ‘Partnership Firm’ to ‘Limited Liability Partnership’ - Once there is no...

  4. Capital gains - treating information contained in ITS as related to transaction of sale of immovable property - Assessee had pointed out how the two transactions...

  5. Addition on account of expenses such as stamp duty, registration fees and other miscellaneous charges - suspicion cannot take the place of proof - claim of exemption allowed - AT

  6. Unexplained expenditure u/s 69C - expenditure of stamp duty paid for registration of property sold - additions confirmed - HC

  7. Construction of residential complexes - joint land development agreement - agreement prior to 19-4-2006 - value of flats given to land owners - inclusion of Registration...

  8. Addition u/s. 56(2)(vii)(b) - difference between the Stamp Duty valuation and the actual consideration paid - In the instant case, on the date of allotment the building...

  9. Whether on mere change of the name of a Company with the approval of the Registrar of companies, sale/transfer of its immovable property takes place and stamp duty...

  10. Legislative Competence to Levy of stamp duty on ‘Bill of Entry’ (BoE) and on Delivery Orders (DO) - goods imported in Maharashtra - seek refund paid on stamp duty - The...

 

Quick Updates:Latest Updates