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Bombay HC Quashes ₹9.27 Lakh Stamp Duty Demand, Rules Subsequent Conveyance Cannot Be Treated As Fresh Sale
The Bombay High Court has quashed a ₹9.27 lakh additional stamp duty demand against Thakkar Investment & Finance Company, ruling that a subsequent conveyance completing an earlier transaction cannot be treated as a fresh sale solely because property values increased. The court also held that an audit objection could not independently invalidate an earlier stamp-duty endorsement.
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