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: due date for vat payment :: cpt :: VAT RATES :: VAT Audit :: form 3cd :: ACCOUNTING STANDARDS :: empanelment :: list of goods taxed at 4% :: ICAI offer Get Windows 7,Office 2010 in Rs.799 Taxes :: ACCOUNTING STANDARD :: articles on VAT and GST in India :: TAX RATES - GOODS TAXABLE @ 4% :: Central Excise rule to resale the machines to a new company :: ARTICLES ON INPUT TAX CREDIT IN VAT :: TDS
 
 
Indirect Tax »
 Clarifications on the Taxation and Investment Regime for Pradhan Mantri Garib Kalyan Yojana, 2016
 Tax department circular on indirect transfer put on hold
 Rising share of indirect taxes a step back to regressive era
 Double-digit Increase in Direct, Indirect Tax Collection, Says Arun Jaitley
 What is Direct tax?
 Indirect tax mop-up rate slows after note ban, Jaitley dismisses slowdown
 Tax buoyancy improves, thanks to indirect levy
 FM may unveil GST timeline, state compensation corpus on Feb 1
 Direct and indirect tax collection to exceed budget estimates this fiscal: Jaitley
 Startups brace up for legal war with Income Tax department
 Which investment is best suited for you to save tax

HC directs government to extend tax exemption for Gethu
February, 06th 2016

finds a place in Tamil dictionaries, spelling it as Gethu in English and not as Kethu (as contended by the State) has no relevance for the grant of exemption from entertainment tax, the Madras High Court held on Friday and directed the State government to grant exemption to the film from the date of its release. The film was released on January 14 to coincide with Pongal.

Passing the order on a plea moved by the producer of the film Red Giant Movies, Justice M. Duraiswamy directed the Government to refund the tax collected from January 14 to the petitioner.

Pointing out the Government Order (GO) dated July 21, 2011 and a subsequent proceeding dated January 9, 2012 through which the government laid down the criteria that a movie has to satisfy for claiming exemption form entertainment tax, the judge said, “The six-member viewing committee has given a finding in favour of the petitioner with regard to all the four conditions. However, erroneously, without any basis, came to the conclusion that the word ‘ Gethu ’ is not a Tamil word.”

The judge set aside the impugned order of the Principal Secretary, Commercial Taxes and Registration department dated January 14.

While initially the Government had argued that the title of the film was not a Tamil word, during a subsequent hearing, it submitted that though the word existed in Tamil dictionaries, in English the word was spelt as ‘ Gethu ’ and not ‘ Kethu ’ and hence the petitioner was ineligible to seek exemption.

The Government had contended that according to Tamil grammar, there is only one letter in Tamil with the phonetic expression “ka”. No letter with phonetic expression ‘ga’ is used in Tamil to begin a word.

Therefore, any word starting with phonetic expression ‘ga’ or ‘ge’ cannot be a Tamil word.

 
 
Home | About Us | Terms and Conditions | Contact Us
Copyright 2017 CAinINDIA All Right Reserved.
Designed and Developed by Binarysoft Technologies Pvt. Ltd.
Publishing Management System PMS News Management System Publishing Management System Development Online News Management System for media company custom Publishing management system development Survey management system Market Res

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