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2014 (1) TMI 935 - ITAT JODHPURApplicability of Section 194C of the Act – Payments made for construction work – Held that:- The appellant has made payments to Rajasthan State Agriculture Marketing Board, the Body which has executed the construction work through its Executive Engineer or PWD - The agencies entered into contract with the contractor for construction for providing facilities - the works of planning and development of infrastructure i.e. construction and maintenance of roads within market area and approach road etc. are executed and carried out by the Board - Thus, these works are carried out by the Boards and not by the committee - Hence, section 194C will not be applicable in the case of the assessee - It is an Agricultural Marketing Board who is executing and carrying out the works – thus, there was no requirement of making deduction u/s. 194C of the Act by the assessee - the appellant cannot be held to be in default u/s. 201(1) of the IT Act, 1961 – Relying upon CIT vs. KUMS, Gajsinghpur & Ors. [2009 (1) TMI 781 - RAJASTHAN HIGH COURT] – Decided against Revenue.
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