https://www.taxtmi.com/caselaws?id=270455 Statutory contributions paid to RSAMB under section 18A of the Rajasthan Agricultural Produce Marketing Act, 1961 were held not to be consideration for professional or technical services, so section 194J did not apply. The Tribunal treated the payment as a statutory levy rather than a contractor-contractee payment and noted that RSAMB had no tax liability on its returned income, so no revenue loss arose. On that basis, the machinery for treating the payer as an assessee in default under sections 201(1) and 201(1A) was not attracted, and the demand was deleted in favour of the assessee. en-us Tue, 10 Nov 2015 00:00:00 +0530 Wed, 30 Dec 2015 11:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=270455 Statutory contributions paid to RSAMB under section 18A of the Rajasthan Agricultural Produce Marketing Act, 1961 were held not to be consideration for professional or technical services, so section 194J did not apply. The Tribunal treated the payment as a statutory levy rather than a contractor-contractee payment and noted that RSAMB had no tax liability on its returned income, so no revenue loss arose. On that basis, the machinery for treating the payer as an assessee in default under sections 201(1) and 201(1A) was not attracted, and the demand was deleted in favour of the assessee. Case-Laws Income Tax Tue, 10 Nov 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=270455