Aniruddha JainThis case revolves around a dispute regarding the stamp duty payable under a Scheme of Arrangement involving the demerger of the consumer mobile business of Tata Teleservices (Maharashtra) Limited (TTML) into Bharti Airtel Limited (BAL). The critical legal question was whether the enterprise value (or net worth) of the demerged undertaking could be treated as the “market value of shares issued” for computing stamp duty under A...
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Bharti Airtel Ltd vs The Chief Controlling Revenue Authority, Maharashtra State
