https://www.taxtmi.com/caselaws?id=243231 The Tribunal ruled in favor of the assessee on all issues raised in the case. The CIT(A) supported the assessee's position regarding the applicability of Section 194C on payments to Rajasthan State Agricultural Marketing Board, the deduction of tax at source under Section 194J, and the interpretation of interest under Section 201(1A) based on total tax deducted during the year. The Tribunal emphasized the importance of compliance with tax deduction provisions and held that if the payee had paid the due tax, the payer was not obligated to deduct tax at source, ultimately leading to the dismissal of the Department's appeal. en-us Mon, 05 Aug 2013 00:00:00 +0530 Tue, 28 Jan 2014 06:09:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=243231 The Tribunal ruled in favor of the assessee on all issues raised in the case. The CIT(A) supported the assessee's position regarding the applicability of Section 194C on payments to Rajasthan State Agricultural Marketing Board, the deduction of tax at source under Section 194J, and the interpretation of interest under Section 201(1A) based on total tax deducted during the year. The Tribunal emphasized the importance of compliance with tax deduction provisions and held that if the payee had paid the due tax, the payer was not obligated to deduct tax at source, ultimately leading to the dismissal of the Department's appeal. Case-Laws Income Tax Mon, 05 Aug 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=243231