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    <title>2023 (12) TMI 897 - Supreme Court (LB)</title>
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    <description>Non-stamping or insufficient stamping of the underlying instrument affects admissibility, not the legal existence of the arbitration agreement, because separability under the Arbitration and Conciliation Act, 1996 preserves the agreement as independent of the main contract. At the referral stage under Sections 8 and 11, the court&#039;s inquiry is limited to the prima facie existence of an arbitration agreement and it is not required to examine or impound the unstamped instrument. Objections relating to stamp duty are to be considered by the arbitral tribunal in the first instance, which may deal with the instrument in accordance with the Stamp Act if necessary.</description>
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      <link>https://www.taxtmi.com/caselaws?id=447213</link>
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