https://www.taxtmi.com/highlights?id=105868 Stamp duty on cross-State loan agreements depends on the applicable charging provision and a real territorial nexus, not automatically on the first signature. Provisions governing the time of stamping do not independently determine which stamp law applies. Where borrowers signed in Mumbai and the lender completed execution in Delhi, the agreements were chargeable under the Indian Stamp Act as applicable in Delhi. Incorporated facility schedules specified the loan amounts and formed part of the contractual arrangement. A conclusive preliminary determination that will not be reconsidered in the final award constitutes an interim award challengeable under Section 34. Rejection of an arbitral jurisdiction objection is ordinarily challengeable only after the final award. en-us Fri, 06 Nov 2026 09:16:29 +0530 Fri, 06 Nov 2026 09:16:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=105868 Stamp duty on cross-State loan agreements depends on the applicable charging provision and a real territorial nexus, not automatically on the first signature. Provisions governing the time of stamping do not independently determine which stamp law applies. Where borrowers signed in Mumbai and the lender completed execution in Delhi, the agreements were chargeable under the Indian Stamp Act as applicable in Delhi. Incorporated facility schedules specified the loan amounts and formed part of the contractual arrangement. A conclusive preliminary determination that will not be reconsidered in the final award constitutes an interim award challengeable under Section 34. Rejection of an arbitral jurisdiction objection is ordinarily challengeable only after the final award. Highlights Indian Laws Fri, 06 Nov 2026 09:16:29 +0530 https://www.taxtmi.com/highlights?id=105868