Two Certainties
Latest · 17 August 2026
GST and IBC Overlap: The Delhi High Court Takes a Prudent View
I. Introduction The Delhi High Court, in its recent judgment of Kanwal Chaudhary v IBBI & Ors held that when an advocate – registered under the…
ABC of IBC
Latest · 3 July 2026
PMLA v IBC: The NCLAT Invokes Ganges and National Interest
The National Company Law Appellate Tribunal, New Delhi (‘NCLAT’) in Value Wise Consultancy Private Limited v The Deputy Director, Directorate of Enforcement had to decide that…
Visualaw
Latest · 17 August 2026
GST and IBC Overlap
Full of Law
Latest · 9 February 2026
GST Council | Anatomy of a Constitutional Body | Perspective of a Tax Lawyer
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About Me

Tax History

27 May 2026
A Small Note from Tax History: Entertainment Tax Dispute of Delhi Racing Club

Introduction In 2012, the Delhi Racing Club (‘Racing Club’) lost a tax dispute. The Government of National Capital Territory demanded payment of entertainment tax which the Racing Club unsuccessfully resisted. At first glance, the Delhi High…

A Small Note from Tax History: Entertainment Tax Dispute of Delhi Racing Club