Case Law Analysis
|Allahabad High Court
U.P. Entertainment & Betting Tax Act §3(1) | Housey in Private Club Not 'Entertainment' : Allahabad HC
Allahabad HC rules Housey/Tambola played exclusively by members in a private club does not constitute taxable 'entertainment' under U.P. Act, setting aside Rs. 6.91 lakh demand. Ruling clarifies scope of entertainment tax for non-profit member-based activities.