https://www.taxtmi.com/caselaws?id=176929 A statutory contribution to a parent marketing board for agricultural market development did not create a contractor-contractee relationship and was not consideration for professional or technical services; accordingly, no tax was deductible at source under sections 194C or 194J. The related demand under sections 201(1) and 201(1A) was therefore not sustainable, and the relief granted by the first appellate authority was upheld. en-us Fri, 10 Apr 2015 00:00:00 +0530 Thu, 31 Dec 2015 12:36:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=176929 A statutory contribution to a parent marketing board for agricultural market development did not create a contractor-contractee relationship and was not consideration for professional or technical services; accordingly, no tax was deductible at source under sections 194C or 194J. The related demand under sections 201(1) and 201(1A) was therefore not sustainable, and the relief granted by the first appellate authority was upheld. Case-Laws Income Tax Fri, 10 Apr 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=176929