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Search Results for Tag : Entertainment tax

News

SC: Can’t Levy Entertainment Tax on Internet Service Provided by Cinema Owner(31.07.2024)

Supreme Court has held that the internet service provided by cinema owner under the Tamil Nadu Entertainment Tax Act, 1939 cannot be charged with ente.....

Tags : Supreme Court, Internet Service, Entertainment Tax



Del. HC: No Mechanism to Assess or Collect Tax on Sponsorships in Entertainment Tax Act(08.08.2024)

Delhi High Court has observed that imposition of a tax on sponsorship under the Delhi Entertainments and Betting Tax Act, 1996 must fail in the absenc.....

Tags : Delhi High Court, Sponsorships, Entertainment Tax Act



Hyderabad High Court Upholds Dual Entertainment Tax Policy in AP(21.03.2017)

Hyderabad High Court, while holding that a State is within its rights to promote trade, commerce and employment on its soil, has upheld a notificatio.....

Tags : Hyderabad High Court, entertainment tax



Madras HC: Entertainment Tax Not Applicable on Online Booking Charges for Cinema Tickets(09.12.2020)

Madras High Court has affirmed that the entertainment tax is not applicable on online booking charges for cinema tickets.

Tags : Madras High Court, Entertainment Tax on Cinema Tickets



Bombay HC: Entertainment Duty not leviable on Billiard Tables being Exclusively provided to Members(22.07.2022)

Bombay High Court has held that the entertainment duty cannot be levied on Billiard Tables as the services are exclusively provided to the Members of .....

Tags : Bombay High Court, Entertainment Tax, Billiard Table



Madras HC Stays Order on ET Exemption(03.12.2015)

Madras High Court has stayed order of a single judge directing State government to pass on exemption on Entertainment Tax (ET) provided to films with .....

Tags : Madras High Court, Entertainment Tax



Delhi High Court: Cable Operators Liable to Collect, Pay Entertainment Tax to Govt(10.03.2017)

Delhi High Court has held that multi-system operators and local cable operators distributing TV signals directly to subscribers are liable to collect .....

Tags : Delhi High Court, Entertainment Tax, Cable Operators



Judgments

When object of subsidy schemes of State Governments is to encourage development of Multiple Theatre Complexes, incentives are held to be capital in nature(16.06.2023)

The instant appeal filed by the Revenue is directed against the order passed by the Ld. Commissioner of Income Tax (Appeals) treating entertainment ta.....

Tags : Entertainment tax, Exemption, Legality



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