TDS rate for unregistered contractors adjusted, and High Court empowered to condone delayed appeals for sufficient cause. The Amendment Act updates the Delhi VAT framework and commences by government notification, substitutes a numeric reference in an allocation clause, adds provisos fixing Tax Deduction at Source where contractors and sub-contractors are not registered under the Act, and authorises the High Court to admit appeals filed after the sixty-day period if sufficient cause for delay is shown.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
TDS rate for unregistered contractors adjusted, and High Court empowered to condone delayed appeals for sufficient cause.
The Amendment Act updates the Delhi VAT framework and commences by government notification, substitutes a numeric reference in an allocation clause, adds provisos fixing Tax Deduction at Source where contractors and sub-contractors are not registered under the Act, and authorises the High Court to admit appeals filed after the sixty-day period if sufficient cause for delay is shown.
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