Stamp Duty on Arbitration Agreements
ABSTRACT The article deals with the changes that took place in the arbitration in India relating to the stamp duty issue through the analysis of the new judgement (October 2023) of NN Global Mercantile v. Indo Unique Flame case[1], which overturn the five-judges bench decision of the same case delivered in April 2023. The paper … Continue reading Stamp Duty on Arbitration Agreements
Read more »Liability Of Subsequent Purchaser Of A Property To Pay The Deficit Stamp Duty
Introduction Stamp duties are a type of tax imposed by legislative bodies on written instruments that document specific transactions, rather than the transactions per se. In India, the imposition of stamp duty on a written instrument was implemented as a means for the government to generate revenue. However, over time, the importance of stamp duties … Continue reading Liability Of Subsequent Purchaser Of A Property To Pay The Deficit Stamp Duty
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