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Entertainment Tax Act Lacks Mechanism for Assessing & Collecting Tax on Sponsorships: Delhi HC
Case Law Details
- Case Name
- Fashion Design Council of India Vs Govt. of NCT of Delhi And Anr (Delhi High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Delhi High Court
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Fashion Design Council of India Vs Govt. of NCT of Delhi And Anr (Delhi High Court)
Delhi High Court held that the Entertainment Tax Act does not contain a mechanism for assessing and collecting tax on sponsorships. The imposition of a tax on sponsorship under the Entertainment Tax Act must fail in the absence of a specific charging provision.
Facts- FDCI is a society registered under the Societies Registration Act of 1860. It has been established and constituted to promote the growth and development of the fashion industry concerning the manufacture, design, marketing, and di...
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