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    <title>2014 (2) TMI 223 - ITAT JODHPUR</title>
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    <description>The Court held in favor of the assessee in all issues, ruling that tax deductions were not required for payments to the Rajasthan State Agriculture Marketing Board and professionals, as they did not fall under specified categories. The Court also found that interest under Section 201(1A) was not applicable when due taxes were paid, leading to the deletion of demands raised by the Assessing Officer. The Tribunal dismissed revenue appeals, citing compliance with Circular No. 275/202/95-IT(B) and previous judgments.</description>
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