Appellate tribunal rules in favor of Academy of Fine Arts, finding tax on auditorium rentals invalid. The Kolkata appellate tribunal ruled in favor of M/s. Academy of Fine Arts, holding that the tax and penalty imposed for renting out its auditorium for ...
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Appellate tribunal rules in favor of Academy of Fine Arts, finding tax on auditorium rentals invalid.
The Kolkata appellate tribunal ruled in favor of M/s. Academy of Fine Arts, holding that the tax and penalty imposed for renting out its auditorium for cultural functions were not valid. The tribunal determined that the Academy was not a Mandap Keeper and the functions did not warrant tax on temporary occupation of a Mandap. The pre-deposit requirement was waived during the appeal process.
The appellate tribunal in Kolkata found that the tax and penalty imposed on M/s. Academy of Fine Arts for renting out its auditorium for cultural functions was not valid. The tribunal ruled that the Academy cannot be treated as a Mandap Keeper, and the functions held were not of the type that required tax on temporary occupation of a Mandap. The requirement of pre-deposit was waived during the appeal process.
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