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[Stamp Act] S.47-A (3) Not Applicable In Case Of Gift Deed As "Market Value" Not Same As "Value Of Property": Allahabad High Court

The Allahabad High Court has held that Section 47-A (3) of the Indian Stamp Act cannot be invoked where the property has been transferred by way of gift deed as Section 47-A is applicable to those. ....

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Stamp Act | Interest Must Be Paid On Excess Duty Illegally Detained By Government: Allahabad High Court

The Allahabad High Court has held that where revenue has illegally detained excess stamp duty collected by the authorities under the Indian Stamp Act, 1899, interest must be paid by the Government. ....

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S.58 UPVAT | In Revisional Jurisdiction, HC Must Uphold Sanctity Of Judgments/Orders, Must Intervene Only When There Are Compelling Reasons: Allahabad HC

While elaborating the difference between appeal and revision , the Allahabad High Court has held that in exercise of its revisional jurisdiction, the High court must uphold the sanctity of. ....

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Entry Tax | Indian Made Foreign Liquor Not Taxable Under UP Entry Of Goods Into Local Area Act 2007: Allahabad High Court

The Allahabad High Court has recently quashed assessment order taxing Indian Made Foreign Liquor under the UP Entry of goods into Local Area Act 2007 on grounds that it is not provided in the schedule. ....

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Confiscation & Penalty Order Must Be Quashed If Quantification Of Stock Based On Eye Estimate: Allahabad High Court

The Allahabad High Court has held that once the Appellate Authority has recorded a specific finding that quantification of stock was based on eye estimate and not in accordance with law, the. ....

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