Log in Register

Login to your account

Username *
Password *
Remember Me

Create an account

Fields marked with an asterisk (*) are required.
Name *
Username *
Password *
Verify password *
Email *
Verify email *
Captcha *
View more blog entries

Consult Construction

Consult Us For Construction

Claimed TDS Exemption under Civil Works Contracts

Posted by on in Works Contract Service
  • Font size: Larger Smaller
  • Hits: 3367
  • 0 Comments
  • Subscribe to this entry
  • Print
  • Report this post

2017-VIL-97-KAR

SRI B.K.VINOD KUMAR Vs THE DEPUTY COMMISSIONER OF COMMERCIAL TAXES, BENGALURU

Karnataka Value Added Tax, 2003 - appellant is a Civil Works Contractor – works contract turnover – assessee claimed exemption for the reason that sub-contracted work executed had suffered tax by way of TDS – respondent acting on the Circular dated 23.12.2014 rejected the exemption and passed re-assessment order for levy of tax, penalty and interest – assessee appeal against Single Judge order

  • HELD - the prayer against the assessment is concerned, the order of the learned Single Judge for not entertaining the petition on the ground of an alternate remedy available may not be said as erroneous in normal circumstances.
  • But, if the re-assessment order is based on the Circular which is binding to the assessing authority and the validity of the very Circular was under challenge, the said prayer was required to be considered at earlier point of time.
  • Further, whether appropriate writ could be granted declaring that the contract received by Sub-Contractor when had already suffered tax by way of TDS at the hands of the Principal Contractor, for exemption to the Sub-Contractor to that extent on account of avoiding double taxation for the same contract, was also an aspect which could be considered at earlier point of time - the impugned order passed by the learned Single Judge is set aside and main writ petitions are restored to the file of the learned Single Judge
Rate this blog entry:
0
Trackback URL for this blog entry.

Comments

  • No comments made yet. Be the first to submit a comment

Leave your comment

Guest
Guest Monday, 23 October 2017

Like us on facebook

Twitter Feed

ConsultC RERA - Certiication issues faced by Institute of Chartered Accountants of India https://t.co/wdJ0NSNYvh
ConsultC Webinar - 1 Optimising Ongoing Contracts Negotiations and Stock Credits through GST Builder... https://t.co/FoXeOs433G

Address

Address:
304, Super Plaza, Sandesh Press Road, Vastrapur, Ahmedabad
Gujarat-380054
Tel:
+91 - 079 - 40032950
E-Mail:
This email address is being protected from spambots. You need JavaScript enabled to view it.
Website:
www.consultconstruction.com

markerFind on Google Maps

Who we are

We are Ahmedabad based professional consulting firm. We are providing various services to Construction, Real Estate and Project Companies in various areas like Indirect Taxation – Service Tax & Multi state VAT consultancy, ERP implementation, Site & Management audit, Designing Tender & other related contractual documents etc.