https://www.taxtmi.com/caselaws?id=181847 Under the Bihar Value Added Tax Act, 2005 and Rule 29(2), tax deduction at source from works contract bills must be made only in the manner the statute and rules permit. Blanket deduction on the full bill amount is impermissible where statutory exclusions or head-wise deductions apply, and deducting authorities must act strictly on the basis of furnished or available details. Any excess deduction made without allowing the prescribed benefit should be adjusted against future bills. en-us Tue, 07 Jul 2015 00:00:00 +0530 Tue, 26 Apr 2016 12:46:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=181847 Under the Bihar Value Added Tax Act, 2005 and Rule 29(2), tax deduction at source from works contract bills must be made only in the manner the statute and rules permit. Blanket deduction on the full bill amount is impermissible where statutory exclusions or head-wise deductions apply, and deducting authorities must act strictly on the basis of furnished or available details. Any excess deduction made without allowing the prescribed benefit should be adjusted against future bills. Case-Laws VAT and Sales Tax Tue, 07 Jul 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=181847