![Half Yearly Tax Digest 2025: Supreme Court and High Court Cases [Part VIII]](https://images.taxscan.in/h-upload/2025/07/16/500x300_2064353-half-yearly-tax-digest-2025-supreme-court-high-court-cases-taxscan.webp "Half Yearly Tax Digest 2025: Supreme Court and High Court Cases [Part VIII]")
Half Yearly Tax Digest 2025: Supreme Court and High Court Cases [Part VIII]
This Half Yearly Digest analytically summarises all the Supreme Court and High Court Tax Decisions in the First Half of 2025, as reported at...
![Entertainment Tax Leviable on Payment Received as Admission Fee in form of Ticket of Fashion Shows and Movies: Delhi HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/11/Entertainment-Tax-Tax-Payment-Admission-Fee-Entertainment-Tax-Leviable-on-Payment-Received-as-Admission-Fee-in-form-of-Ticket-delhi-hc-taxscan.jpg "Entertainment Tax Leviable on Payment Received as Admission Fee in form of Ticket of Fashion Shows and Movies: Delhi HC [Read Order]")
Entertainment Tax collected by Commercial Tax Officers under Bihar Entertainment Tax Act is ultravires of 101st Amendment: Patna HC [Read Order]
The Patna High Court observed that the entertainment tax collected by Commercial Tax Officers under Bihar Entertainment Tax Act is ultravires of the 101st Constitutional Amendment. The petitioner,...
Entertainment Tax on Cinema Tickets: Telangana HC directs State to form Committee to Study Issues of Exhibitors and Distributors [Read Order]
The Single bench of Hyderabad High court has recently directed the state to form a committee to study the issues of exhibitors and directors in the field of entertainment tax on cinema tickets . ...
![No Entertainment Tax on Water Parks over Rented Swimming Costumes: Allahabad HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/11/Entertainment-Tax-Water-Parks-Swimming-Costumes-Allahabad-HC-taxscan.jpg "No Entertainment Tax on Water Parks over Rented Swimming Costumes: Allahabad HC [Read Order]")
Entertainment Duty is not leviable on Billiard Tables, being Exclusively provided to Club-Members: Bombay HC [Read Order]
The Bombay High Court has held that the entertainment duty cannot be levied on Billiard Tables as the services are exclusively provided to the Members of the Club. The division bench comprising...
10% Entertainment Tax leviable on each payment for Admission to Thiru Yanni Live Concert: Madras HC [Read Order]
The Madras High Court ruled that 10% Entertainment Tax leviable on each payment for admission to Thiru Yanni Live Concert. Mr. AR.L.Sundaresan, Counsel for the Petitioner, M/s. Black and White...
Jaypee Sports Seeks Refund of Deposit: SC says petition challenging Entertainment Tax Exemption to F1 Race not maintainable [Read Order]
The Supreme Court said that the petition challenging entertainment tax exemption granted to Formula One Race is not maintainable. The petitioner, Amit Kumar had challenged the exemption granted by...
Entertainment Tax not applicable on Online Booking Charges for Cinema Tickets: Madras High Court [Read Judgment]
The Madras High Court affirmed that the entertainment tax not applicable on online booking charges for cinema tickets. The issue raised in the case was whether the “online booking charges” charged...
