https://www.taxtmi.com/caselaws?id=192344 A works contract deduction for labour, services and profit under Rule 9(1)(d) of the Uttar Pradesh VAT Rules, 2008 cannot be denied unless the accounts are disbelieved or the statutory basis for applying Rule 9(3) is established on the record; where no such finding exists, the deduction claim must be examined on the books and materials. Turnover cannot be enhanced by adding an alleged purchase of Khanda from earlier years unless there is evidence connecting that amount to the relevant assessment year. The matter required fresh examination on the available factual materials. en-us Wed, 22 Feb 2017 00:00:00 +0530 Thu, 25 May 2017 17:34:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=192344 A works contract deduction for labour, services and profit under Rule 9(1)(d) of the Uttar Pradesh VAT Rules, 2008 cannot be denied unless the accounts are disbelieved or the statutory basis for applying Rule 9(3) is established on the record; where no such finding exists, the deduction claim must be examined on the books and materials. Turnover cannot be enhanced by adding an alleged purchase of Khanda from earlier years unless there is evidence connecting that amount to the relevant assessment year. The matter required fresh examination on the available factual materials. Case-Laws VAT and Sales Tax Wed, 22 Feb 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=192344