https://www.taxtmi.com/caselaws?id=275737 A foreign award executed outside India and received here for enforcement is chargeable with stamp duty under section 3(c) of the Indian Stamp Act, 1899 when it relates to a matter or thing to be done in India. Because the award was to be filed in an Indian court, made a rule of the Court, and enforced against a party in India, its legal effect in India was to create liability and enable recovery here. The fact that the award merely declared liability did not take it outside the charging provision, so stamping was required before filing and enforcement. en-us Wed, 13 Sep 1961 00:00:00 +0530 Mon, 15 Oct 2018 12:02:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=275737 A foreign award executed outside India and received here for enforcement is chargeable with stamp duty under section 3(c) of the Indian Stamp Act, 1899 when it relates to a matter or thing to be done in India. Because the award was to be filed in an Indian court, made a rule of the Court, and enforced against a party in India, its legal effect in India was to create liability and enable recovery here. The fact that the award merely declared liability did not take it outside the charging provision, so stamping was required before filing and enforcement. Case-Laws Indian Laws Wed, 13 Sep 1961 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=275737