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In its verdict on taxing entertainment in the digital age, the top Court clarifies a complex area of law
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In its verdict on taxing entertainment in the digital age, the top Court clarifies a complex area of law
On May 22, a bench of Justices B.V. Nagarathna and N. Kotiswar Singh ruled that both states and the Centre can tax different aspects of entertainment, and this was not illegal double taxation. By underlining the ‘aspect theory’, the SC has brought much-needed clarity to the taxing of broadcasting services and entertainment content in India.
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