https://www.taxtmi.com/caselaws?id=794962 Stamp duty on an amalgamation order must be determined with reference to the order approving the scheme and relevant valuation material connected with the amalgamation. A valuation report prepared before National Company Law Tribunal approval cannot alone conclusively determine the duty. Where satisfactory valuation material from the amalgamation process or approval stage is unavailable, the assessment requires fresh consideration of additional valuation material and the party's prior response after a personal hearing. en-us Mon, 29 Jun 2026 00:00:00 +0530 Wed, 15 Jul 2026 08:22:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=794962 Stamp duty on an amalgamation order must be determined with reference to the order approving the scheme and relevant valuation material connected with the amalgamation. A valuation report prepared before National Company Law Tribunal approval cannot alone conclusively determine the duty. Where satisfactory valuation material from the amalgamation process or approval stage is unavailable, the assessment requires fresh consideration of additional valuation material and the party's prior response after a personal hearing. Case-Laws Companies Law Mon, 29 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=794962