https://www.taxtmi.com/caselaws?id=249664 In works contract valuation, deductions for labour and service elements may extend to own machinery and equipment deployed in execution, not only hired machinery, and the quantum must be determined from the material on record. Planning, designing and architect's fees, together with attributable head office and regional office establishment expenses, are deductible only to the extent actually incurred and proved; a flat percentage claim without evidence is insufficient. Excess labour charges claimed for carry forward from an earlier year may not be denied on an incorrect reading of the prior assessment record, and the assessment must be reconsidered on the basis of the earlier order and supporting materials. en-us Thu, 19 Dec 2013 00:00:00 +0530 Sat, 19 Jul 2014 16:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=249664 In works contract valuation, deductions for labour and service elements may extend to own machinery and equipment deployed in execution, not only hired machinery, and the quantum must be determined from the material on record. Planning, designing and architect's fees, together with attributable head office and regional office establishment expenses, are deductible only to the extent actually incurred and proved; a flat percentage claim without evidence is insufficient. Excess labour charges claimed for carry forward from an earlier year may not be denied on an incorrect reading of the prior assessment record, and the assessment must be reconsidered on the basis of the earlier order and supporting materials. Case-Laws VAT and Sales Tax Thu, 19 Dec 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=249664