consider the relevant provisions
under the Act, Chapter V of the Act read with
allowance for stamp in certain cases. Section 47
states that ... date of purchase of impressed stamps."
4.2 The impressed stamp as defined under Section 2(k)
of the Act includes (i) labels affixed
petitioner had purchased the stamp on 18.10.2019 and as per the
provisions of Section 48 of the Gujarat Stamp Act, 1958 (for short ... stamp on 18.10.2019 and for seeking refund, he has
to file an application before six months, as per Section 48 of the Stamp
Act
Court Fees Act, considering the sale
consideration of Rs. 2,48,880/ as mentioned in the banakhat, the court
fees stamp Rs. 8950 is paid ... injunction, under section 6(4)
of the Court Fees Act and under Article 23F, stamp of Rs.100, aggregating
to Rs. 9050/ has been stamped
levy stamp duty on a
transaction which is not executed into an instrument. The aforesaid
provisions of the Bombay Stamp Act, 1958 as well ... stamped, impound the
same
29. If one looks at Schedule-I, it gives
description of the instrument, proper stamp duty and kind of stamps
appeal under section 260A of the Income Tax Act,
1961 (hereinafter referred to as "the Act"), the appellant
revenue has challenged the order ... section 50C of the Act cannot be applied
for making addition under section 69B of the Income Tax Act.
The revenue carried the matter
Bombay
Stamp Act, 1958 ('the Act' for short) by the
respondents and the petitioners have been subjected to
payment of stamp duty ... defined in Section 2(l) of the Act.
5.2 Under the Act only instrument is chargeable with
stamp duty. Therefore, if a document does
duly stamped which does not appear to have been
reached. There is nothing to show that sub-section (2) of the Stamp
Act has been ... under the Bombay Coasting Vessels Act, 1938 ,
or the Indian Registration of Ships Act, 1841.
Section-3B
of the Stamp Act provides for additional duty
computed accordingly
u/s 48 of the Act. In case the value adopted or assessed for
stamp duty purposes is revised in any appeal, revision ... consideration as compared to the valuation made by Stamp
Valuation Authorities for the purposes of levying stamp duty
then it was though necessary to introduce
observed that though the deed
was stamped only as a release and not with ad valorem stamp,
Lord Maclean, C. J. held that ... Income Tax Act read with provisions of the Partnership Act,
1932 , held that upon such retirement Section 48 of the
Partnership Act provides
observed that though the deed
was stamped only as a release and not with ad valorem stamp,
Lord Maclean, C. J. held that ... Income Tax Act read with provisions of the Partnership Act,
1932 , held that upon such retirement Section 48 of the
Partnership Act provides
