https://www.taxtmi.com/caselaws?id=404683 The court ruled in favor of the appellant, holding that the tax deducted at source (TDS) should not be included in the total turnover calculation as it was collected under the Act. The Additional Commissioner's decision to disallow the TDS amount in the taxable contract receipts was overturned, emphasizing that TDS collected on total contractual receipts should not be considered in the turnover calculation. The judgment clarified the correct interpretation of provisions regarding TDS and upheld the appellant's position, quashing the Additional Commissioner's order. en-us Thu, 18 Feb 2021 00:00:00 +0530 Mon, 27 Dec 2021 12:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=404683 The court ruled in favor of the appellant, holding that the tax deducted at source (TDS) should not be included in the total turnover calculation as it was collected under the Act. The Additional Commissioner's decision to disallow the TDS amount in the taxable contract receipts was overturned, emphasizing that TDS collected on total contractual receipts should not be considered in the turnover calculation. The judgment clarified the correct interpretation of provisions regarding TDS and upheld the appellant's position, quashing the Additional Commissioner's order. Case-Laws VAT and Sales Tax Thu, 18 Feb 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=404683