https://www.taxtmi.com/highlights?id=59436 Requirement to deposit Stamp Duty and Registration Fee - conversion of the petitioner from ‘Partnership Firm’ to ‘Limited Liability Partnership’ - Once there is no transfer of immovable property under an instrument, then the question of compulsory registration of that non-existent instrument and payment of stamp duty on it is not warranted. Neither the stamp duty nor the registration fee, therefore, is payable in such circumstances. - HC en-us Sat, 28 Aug 2021 16:05:49 +0530 Sat, 28 Aug 2021 16:05:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=59436 Requirement to deposit Stamp Duty and Registration Fee - conversion of the petitioner from ‘Partnership Firm’ to ‘Limited Liability Partnership’ - Once there is no transfer of immovable property under an instrument, then the question of compulsory registration of that non-existent instrument and payment of stamp duty on it is not warranted. Neither the stamp duty nor the registration fee, therefore, is payable in such circumstances. - HC Highlights Companies Law Sat, 28 Aug 2021 16:05:49 +0530 https://www.taxtmi.com/highlights?id=59436