Allahabad HC Upholds Stamp Duty Exemption for Equitable Mortgage by Deposit of Title Deeds

In a significant judgement, the Allahabad High Court has upheld that no stamp duty is payable on an equitable mortgage created merely by deposit of title deeds, in the absence of a written instrument evidencing an agreement for such deposit.  The judgement was delivered on May 30, 2024 by a full bench comprising Justices Siddharth,

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