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Rate of stamp duty for registering amalgamation order to be 0.5% as transferor-co. had no immoveable property in W.B.

June 27, 2019[2019] 106 taxmann.com 175 (Calcutta)
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CL: Where in a scheme of amalgamation transferor company registered in State of West Bengal does not have any immovable property within State of West Bengal, rate of stamp duty for registering order granting sanction of scheme of amalgamation will be half per cent of consideration paid by transferor company for such amalgamation

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