https://www.taxtmi.com/caselaws?id=285083 Payments of market fee, licence fee and related statutory contributions were treated as obligations under section 18A of the Rajasthan Agricultural Produce Markets Act, 1961, not as contractual, professional or technical payments, so no TDS liability arose under sections 194C or 194J. The road and building expenditure was regarded as contractual in nature and therefore within section 194C, but the deductor could not be treated as an assessee in default under section 201 because the deductee had filed a return showing a loss and had no tax payable on the returned income. The demand under sections 201(1) and 201(1A) was therefore not sustainable. en-us Mon, 20 Jul 2015 00:00:00 +0530 Wed, 25 Dec 2019 16:42:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=285083 Payments of market fee, licence fee and related statutory contributions were treated as obligations under section 18A of the Rajasthan Agricultural Produce Markets Act, 1961, not as contractual, professional or technical payments, so no TDS liability arose under sections 194C or 194J. The road and building expenditure was regarded as contractual in nature and therefore within section 194C, but the deductor could not be treated as an assessee in default under section 201 because the deductee had filed a return showing a loss and had no tax payable on the returned income. The demand under sections 201(1) and 201(1A) was therefore not sustainable. Case-Laws Income Tax Mon, 20 Jul 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=285083