https://www.taxtmi.com/caselaws?id=387796 A deduction claim in reassessment cannot be rejected mechanically merely because the sub-contractor's head office is outside the State, where the record indicates that the work was executed in Bengaluru and supporting documents, including the sub-contractor's assessment order and invoice/RA bill, require proper reconsideration. The reassessment order, demand notice and endorsement were quashed because the claim was disallowed without a fresh and fair appraisal of the material on record. The matter was remanded for reconsideration after granting the assessee an opportunity of hearing. en-us Thu, 26 Sep 2019 00:00:00 +0530 Mon, 30 Nov 2020 11:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=387796 A deduction claim in reassessment cannot be rejected mechanically merely because the sub-contractor's head office is outside the State, where the record indicates that the work was executed in Bengaluru and supporting documents, including the sub-contractor's assessment order and invoice/RA bill, require proper reconsideration. The reassessment order, demand notice and endorsement were quashed because the claim was disallowed without a fresh and fair appraisal of the material on record. The matter was remanded for reconsideration after granting the assessee an opportunity of hearing. Case-Laws VAT and Sales Tax Thu, 26 Sep 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=387796