https://www.taxtmi.com/caselaws?id=431709 A mere change of a company's name, approved by the Registrar of Companies and supported by a fresh certificate of incorporation, does not amount to a transfer of property where no sale, purchase, or other conveyance between distinct entities is shown. On that basis, the court held that such a name change does not attract stamp duty and does not require fresh permission under Section 118 for mutation of revenue records. The changed corporate name may therefore be recorded in the revenue papers without insisting on stamp duty, because the transaction is only a change in nomenclature and not a taxable or registrable transfer of assets. en-us Thu, 01 Dec 2022 00:00:00 +0530 Mon, 19 Dec 2022 12:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=431709 A mere change of a company's name, approved by the Registrar of Companies and supported by a fresh certificate of incorporation, does not amount to a transfer of property where no sale, purchase, or other conveyance between distinct entities is shown. On that basis, the court held that such a name change does not attract stamp duty and does not require fresh permission under Section 118 for mutation of revenue records. The changed corporate name may therefore be recorded in the revenue papers without insisting on stamp duty, because the transaction is only a change in nomenclature and not a taxable or registrable transfer of assets. Case-Laws Companies Law Thu, 01 Dec 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=431709