TDS under DVAT - works contract - dominant part of the contract ...

Delhi VAT Act: TDS Not Dependent on Labor Dominance in Works Contracts, Section 36A(2) Clarifies.

July 26, 2016

Case Laws VAT and Sales Tax HC

TDS under DVAT - works contract - dominant part of the contract - labour/ service or material - The word “dominant” is not to be found in Section 36A(2) of the DVAT Act. In fact, there is nothing in the said provision which suggests that unless the dominant part of the works contract is labour and service, the lower deduction will not be permissible. - HC

View Source

← Previous Next →

TDS under DVAT - works contract - dominant part of the contract ...

Delhi VAT Act: TDS Not Dependent on Labor Dominance in Works Contracts, Section 36A(2) Clarifies.

July 26, 2016

Case Laws VAT and Sales Tax HC

You may also like:

The jurisdictional Assessing Officer (AO) had suo moto transferred the assessment to Income Tax Officer (ITO), Ward 2(2) Noida. The appellant contended that the...

This is a summary of a tax case dealing with the deduction u/s 80P(2)(vi) of the Income Tax Act for income earned by cooperative societies from the collective disposal...

Classification of services - erection of girders used in the construction of roads and bridges with the help of labour and equipment - supply of tangible goods services...

SEBI modified timelines in Master Circular for Credit Rating Agencies (CRAs) to promote ease of doing business. Key changes are publication of press release within 7...

Classification of supply - composite supply or not - r works relating to Planning, designing and supervision of construction of various building infrastructure...

Supply classified as works contract u/s 2(119) of CGST Act. Applicant executes deposit works on behalf of consumers/agencies under two modes. In second mode, applicant...

Works Contract - Earth Work - the applicant is rendering composite supply of works contract as defined in clause (119) of Section 2 of the CGST Act, 2017, to GMIDC, a...

Valuation - works contract - profit earned by the Contractor to the extent it is relatable to supply of labour and service + profit attributable to labour and like...

The High Court examined the jurisdiction of the Assessing Officer (AO) and the prescribed income-tax authority to issue notices u/s 143(2) of the Income Tax Act. It held...

Section 5(2) of Delhi VAT Act and Rule 3 of Delhi VAT Rules cannot be declared to be invalid. - HC

Demand of composition tax on service contract involving supply of labour, trenching and excavation works - Delhi Value Added Tax (DVAT) - the legislative intention was...

Classification - Works Contract service or erection, commissioning or installation service - nature of contract is pure labor contract or not - held that contract in...

The High Court held that the capital grant subsidy or viability gap funding provided by the National Highways Authority of India (NHAI) to its Concessionaires for...

TDS u/s 194C OR 194H - nature of contract - supply of manpower/labour for execution of works contract - there is no element of contract in the nature of principle to...

The case pertains to the applicability of Section 56(2)(x) of the Income Tax Act on the conversion of tenancy rights into ownership rights by a protected tenant. The key...

Quick Updates: