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2014 (2) TMI 223 - AT - Income TaxViolation of provision u/s 194J of the Act – Professional fees paid – Applicability of Section 194C for payment made to Rajasthan State Agriculture Marketing Board for construction/ repairs/ maintenance of the market yards and missing link roads – Leviability of Interest u/s 201(1A) of the Act - Held that:- The decision in ITO(TDS), Udaipur vs. Krishi Upaj Mandi Samiti, Pratapgarh, Chittorgarh [2014 (1) TMI 935 - ITAT JODHPUR ] followed – when the payee has paid due tax on these payments, there is no further liability of the payer to deduct tax at source – there was no merit in the appeal of the revenue – Decided against Revenue.
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