Delhi HC: Sisters Giving up Property Rights to Brother not Considered a 'Gift' Under Stamp Act - 09.10.2025

Delhi High Court has ruled that when sisters, being co-owners, relinquish their property rights in favour of their brother, who is also a co-owner, the transfer does not constitute a 'gift' under the Indian Stamp Act, 1899, and hence is not liable to stamp duty applicable to gifts.

Tags : Gift Stamp Act Property Rights

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