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Supreme Court: Stamp Duty on an Agreement to Sell is Leviable Only if Possession is Transferred - 16.01.2026
Supreme Court ruled that under the Andhra Pradesh Stamp Act, stamp duty is not payable on an agreement to sell that does not provide for delivery of possession, and set aside the High Court’s view treating such agreements as conveyances liable to duty and penalty.
Tags : Stamp Duty Agreement to Sell Possession
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