Stamp Duty Implication on Merger of Wholly-owned Subsidiary With Parent Company
INTRODUCTION Navigating corporate restructurings in India involves intricate legal hurdles, particularly concerning the stamp duty levied on court-approved mergers. The lack of clarity primarily arises from varying state-specific stamp duty regulations and older notifications (some pre-dating independence) that either limit the payable stamp duty or grant exemptions for particular transaction types. In this context, it […]