https://www.taxtmi.com/caselaws?id=301857 Instruments executed abroad were treated as promissory notes because they were in writing, signed, and contained an unconditional undertaking to pay a specified sum; stipulations on payment time, interest, or jurisdiction did not destroy that character. Fresh Indian stamping was not required where the instruments had already been duly stamped under the law of the place of execution and were sued upon by the promisee without any endorsement, transfer, or negotiation in India. On that basis, the objection to admissibility in evidence failed and the order admitting the instruments was sustained. en-us Mon, 02 May 1988 00:00:00 +0530 Sat, 23 Apr 2022 10:55:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=301857 Instruments executed abroad were treated as promissory notes because they were in writing, signed, and contained an unconditional undertaking to pay a specified sum; stipulations on payment time, interest, or jurisdiction did not destroy that character. Fresh Indian stamping was not required where the instruments had already been duly stamped under the law of the place of execution and were sued upon by the promisee without any endorsement, transfer, or negotiation in India. On that basis, the objection to admissibility in evidence failed and the order admitting the instruments was sustained. Case-Laws Indian Laws Mon, 02 May 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=301857