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 absence of a specific charging provision as the Act does not contain a mechanism for assessing and collecting tax on sponsorships.

Tags : Delhi High Court Sponsorships Entertainment Tax Act

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