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The Bombay High Court has ruled on whether stamp duty can be refunded when a Development Agreement is cancelled before achieving its purpose, addressing critical questions about the interpretation of possession clauses and limitation periods under the Maharashtra Stamp Act. The judgment clarifies the distinction between substantive entitlement to refund under Section 47 and procedural time limits under Section 48, while examining how contractual licence provisions should be read in context with possession c

The Government of India has issued the much-awaited clarification (vide Circular No. 178/10/2022- GST dated 3rd August 2022) on what could get covered as a ‘supply' under the entry...