https://www.taxtmi.com/caselaws?id=191851 Consideration under an assignment deed must be ascertained from the instrument itself, read as a whole, and earlier agreements are not incorporated unless the deed clearly shows that intention. A mere reference in the preamble does not enlarge the stated consideration. For stamp duty, the revenue cannot conduct an independent valuation of the assigned rights where the instrument discloses the basis of charge. The deed therefore remained chargeable on the basis stated in it, namely no consideration. en-us Tue, 01 Feb 1972 00:00:00 +0530 Thu, 27 Apr 2017 13:03:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=191851 Consideration under an assignment deed must be ascertained from the instrument itself, read as a whole, and earlier agreements are not incorporated unless the deed clearly shows that intention. A mere reference in the preamble does not enlarge the stated consideration. For stamp duty, the revenue cannot conduct an independent valuation of the assigned rights where the instrument discloses the basis of charge. The deed therefore remained chargeable on the basis stated in it, namely no consideration. Case-Laws Indian Laws Tue, 01 Feb 1972 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=191851