Entertainment Tax Act Lacks Mechanism for Assessing & Collecting Tax on Sponsorships: Delhi HC

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

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