TDS under DVAT - works contract - dominant part of the contract ...
VAT and Sales Tax
July 26, 2016
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
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