Advertisement Tax not leviable on signboards displaying Business information


Last updated: 16 October 2023

Court :
Supreme Court of India

Brief :
The Hon'ble Supreme Court in the case of M/s. Harsh Automobiles Pvt. Ltd.  v. Indore Municipal Corporation [Civil Appeal No. 5362 of 2023 dated October 09, 2023], held that the signboard affixed for displaying general information about the company would not come within the purview of Advertisement, therefore Advertisement Tax cannot be levied by the Municipal Corporation. 

Citation :
Civil Appeal No. 5362 of 2023 dated October 09, 2023

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Bimal Jain
Published in Income Tax
Views : 405

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