https://www.taxtmi.com/caselaws?id=443931 An amalgamation of a lessee with its group companies may fall within a lessor's own policy exception for merger, arrangement and amalgamation, so that the transaction is not treated as a chargeable transfer attracting full transfer fees and GST. Where the lessor calls for documents and processes the request after amalgamation, that conduct may waive the precondition of prior approval. If the amalgamated entities are common-shareholding group companies and the policy exception applies, only the prescribed processing fee is payable, not full transfer charges. en-us Mon, 25 Sep 2023 00:00:00 +0530 Fri, 06 Oct 2023 12:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=443931 An amalgamation of a lessee with its group companies may fall within a lessor's own policy exception for merger, arrangement and amalgamation, so that the transaction is not treated as a chargeable transfer attracting full transfer fees and GST. Where the lessor calls for documents and processes the request after amalgamation, that conduct may waive the precondition of prior approval. If the amalgamated entities are common-shareholding group companies and the policy exception applies, only the prescribed processing fee is payable, not full transfer charges. Case-Laws Indian Laws Mon, 25 Sep 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=443931