https://www.taxtmi.com/caselaws?id=242719 The Tribunal upheld the CIT(A)'s decision to delete the addition, ruling that section 194C of the IT Act was not applicable to the payments made for construction work by the assessee to the Rajasthan State Agriculture Marketing Board. The Tribunal dismissed the Department's appeal, citing previous decisions by the ITAT Jaipur Bench 'B' and the jurisdictional High Court, which had already settled the issue. The Tribunal found that the nature of the payments to the Board exempted the assessee from being considered in default under section 201(1) of the Act. en-us Fri, 12 Jul 2013 00:00:00 +0530 Sun, 19 Jan 2014 09:49:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=242719 The Tribunal upheld the CIT(A)'s decision to delete the addition, ruling that section 194C of the IT Act was not applicable to the payments made for construction work by the assessee to the Rajasthan State Agriculture Marketing Board. The Tribunal dismissed the Department's appeal, citing previous decisions by the ITAT Jaipur Bench 'B' and the jurisdictional High Court, which had already settled the issue. The Tribunal found that the nature of the payments to the Board exempted the assessee from being considered in default under section 201(1) of the Act. Case-Laws Income Tax Fri, 12 Jul 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=242719