https://www.taxtmi.com/caselaws?id=784065 A single mortgage deed that secured four separate loan agreements was treated as an instrument relating to several distinct transactions because each loan was executed on different dates, for different amounts, and in some cases with different borrower configurations. The obligation to create mortgage security attached independently to each loan instrument, so the deed did not become one composite transaction merely by aggregating the loans. Section 5 of the Maharashtra Stamp Act, 1958 therefore applied, and duty was chargeable in respect of each distinct loan transaction; the revisional order was upheld. en-us Tue, 23 Dec 2025 00:00:00 +0530 Fri, 26 Dec 2025 14:10:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=784065 A single mortgage deed that secured four separate loan agreements was treated as an instrument relating to several distinct transactions because each loan was executed on different dates, for different amounts, and in some cases with different borrower configurations. The obligation to create mortgage security attached independently to each loan instrument, so the deed did not become one composite transaction merely by aggregating the loans. Section 5 of the Maharashtra Stamp Act, 1958 therefore applied, and duty was chargeable in respect of each distinct loan transaction; the revisional order was upheld. Case-Laws Indian Laws Tue, 23 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=784065