https://www.taxtmi.com/caselaws?id=113528 On amalgamation, the transferee company is not required to pay additional registration fee, filing fee, or stamp duty merely because the merger results in an increase in authorised share capital, where duty has already been paid on that capital. The court treated the issue as one of the effect of amalgamation on share capital under the Companies Act, 1956, and followed the view that a consequential increase alone does not create a fresh fee liability. The transferee company's objection to further payment was rejected, and the order under challenge was left undisturbed. en-us Thu, 26 Nov 2009 00:00:00 +0530 Mon, 27 Oct 2014 11:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=113528 On amalgamation, the transferee company is not required to pay additional registration fee, filing fee, or stamp duty merely because the merger results in an increase in authorised share capital, where duty has already been paid on that capital. The court treated the issue as one of the effect of amalgamation on share capital under the Companies Act, 1956, and followed the view that a consequential increase alone does not create a fresh fee liability. The transferee company's objection to further payment was rejected, and the order under challenge was left undisturbed. Case-Laws Companies Law Thu, 26 Nov 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=113528