Latest Expert Exchange Queries
sitemapHome | Registration | Job Portal for CA's | Expert Exchange | Currency Converter | Post Matrimonial Ads | Post Property Ads
 
 
News shortcuts: From the Courts | News Headlines | VAT (Value Added Tax) | Service Tax | Sales Tax | Placements & Empanelment | Various Acts & Rules | Latest Circulars | New Forms | Forex | Auditing | Direct Tax | Customs and Excise | ICAI | Corporate Law | Markets | Students | General | Indirect Tax | Mergers and Acquisitions | Continuing Prof. Edu. | Budget Extravaganza | Transfer Pricing
 
 
 
 
Popular Search: VAT RATES :: VAT Audit :: form 3cd :: ACCOUNTING STANDARDS :: list of goods taxed at 4% :: articles on VAT and GST in India :: empanelment :: TAX RATES - GOODS TAXABLE @ 4% :: TDS :: Central Excise rule to resale the machines to a new company :: ICAI offer Get Windows 7,Office 2010 in Rs.799 Taxes :: ACCOUNTING STANDARD :: due date for vat payment :: ARTICLES ON INPUT TAX CREDIT IN VAT :: cpt
 
 
News Headlines »
 Will Aadhaar linkage solve India's income tax woes?
 GST roll out from July 1 will make goods cheaper: Jaitley
 Aadhaar To Be Mandatory For Filing Income Tax Return, PAN Application
 7 best tax-saving solutions which can help you save money
  No proposal to replace Income Tax with Banking Cash Transaction Tax
 How to Make Tax Saving Investments Less Taxing with an SIP in ELSS
 NRIs having only investment income may not file tax returns
 With income tax returns filing deadline near, here are 3 major things to do before March 31
 When public becomes tax gatherer
  Tax dept makes public list of defaulters owing Rs448 crore
  Filing of online return for 3rd quarter of 2016-17 extension of period thereof

No hope of escaping entertainment tax on that show fashioned by you
November, 30th 2007
Organisers of fashion shows cannot evade entertainment tax, the Supreme Court said on Wednesday. A bench comprising Justice CK Thakker and Justice Altamas Kabir said that the state of UP was entitled to levy entertainment tax on a fashion show for the selection of Mr Gorakhpur and Miss Gorakhpur.

The court accepted the plea of state which had said that the fashion show was held with full knowledge that entertainment tax was payable in respect thereof and that though tickets may not have been issued for the programme and only invitation cards were issued, the same was merely a subterfuge for the purpose of evading payment of entertainment tax.

Rejecting the plea of the appellant organiser of the show, the court said it was difficult to believe that the show was held with the object of educating prospective students who would be interested in joining the Institute of Art, Fashion Designing and Modelling and was, therefore, exempt under Section 11(3) of the Uttar Pradesh Entertainment and Betting Tax Act, 1979.

Conversely, as the advertisement indicates that the object of the show was to invite people to come and watch the new world of glamour and modelling and to see the world of exotic fashion in Gorakhpur, said the court.

The fashion show was held in July, 2000, for which a demand of stipulated entertainment tax was issued. It was challenged in the Allahabad High Court on the ground that the programme in its entirety was charitable and for an educational purpose, was exempted under Section 11(3) of the 1979 Act.

The High Court had held that a fashion show could not be said to be in aid of education and was only meant to entertain the public.
 
 
Home | About Us | Terms and Conditions | Contact Us
Copyright 2017 CAinINDIA All Right Reserved.
Designed and Developed by Binarysoft Technologies Pvt. Ltd.
Binarysoft Technologies - Privacy Policy

Transfer Pricing | International Taxation | Business Consulting | Corporate Compliance and Consulting | Assurance and Risk Advisory | Indirect Taxes | Direct Taxes | Transaction Advisory | Regular Compliance and Reporting | Tax Assessments | International Taxation Advisory | Capital Structuring | Withholding tax advisory | Expatriate Tax Reporting | Litigation | Badges | Club Badges | Seals | Military Insignias | Emblems | Family Crest | Software Development India | Software Development Company | SEO Company | Web Application Development | MLM Software | MLM Solutions