https://www.taxtmi.com/highlights?id=30483 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 en-us Tue, 26 Jul 2016 11:56:46 +0530 Tue, 26 Jul 2016 11:56:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=30483 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 Highlights VAT and Sales Tax Tue, 26 Jul 2016 11:56:46 +0530 https://www.taxtmi.com/highlights?id=30483