Webb31 dec. 2024 · 116. Charge of stamp duty. 117. Statement to be charged with stamp duty. 118. Amount on which stamp duty chargeable. 119. Reconstructions or amalgamations of capital companies. 120. Exemption for certain companies. 120A. Relief in respect of certain payments of stamp duty. 121. Appeals in certain cases. 122. Recovery of stamp duty … WebbStamp Duty. Stop to content Skip in footer. Today's issues Insights Industries Services About how Careers. Search. Main. Today's issues. Today's trouble. Budget Digital New worlds. New knowledge. Environmental, Social & Governance Trust. Navigation. Today's issues. Budget. Menu. Today's issues. Digital. 4IR Numeral Banking Digital Economy …
Stamp Taxes on Shares Manual - Welcome to GOV.UK
Webb31 jan. 2024 · January 31, 2024: On Wednesday, the Madurai Bench of the Madras High Court has issued notice in a petition challenging a circular to impose stamp duty on mergers and amalgamations in the state. The circular was issued last year by the Inspector General of Registration, Tamil Nadu. Webb13 jan. 2024 · Because stamp duty is a tax on instruments of transfer, and not on transactions, there must in a given transaction exist some instrument of transfer to bear … cfs498bm カタログ
Stamp duty payable on scheme of Amalgamation - Lexology
Webb25 maj 2016 · Stamp duty chargeable on inter-state amalgamations 25 May 2016 In a recent reference to a full bench of Bombay High Court in Chief Controlling Revenue Authority v Reliance Industries Ltd, the levy of … Webb7 okt. 2024 · Stamp Duty for Holding and Subsidiary Companies. While amalgamation and mergers are subject to Stamp Duty, they are exempted from it if the transaction takes place between a holding and its subsidiary company. The Central government issued a circular in 1937 by which it exempted payment of Stamp Duty on instruments that are involved in a ... Webb29 apr. 2016 · The Court speaking through K.R Shriram J. has observed that a scheme settled by two companies is not a document chargeable to stamp duty. Rather, an order passed by the Court sanctioning a scheme of amalgamation under Section 394 of the Companies Act, 1956 which effects transfer is a document chargeable to stamp duty. cf-s51nr ブルー