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TMI Blog2019 (9) TMI 1079X X X X Extracts X X X X X X X X Extracts X X X X ..... o the Jewellery Market Exhibition for giving stall for exhibition. Thus, space is allotted to the assessee for carrying-out its business activities. Thus, a property for a limited time have been rented out to the assessee. Thus, the assessee were liable to deduct TDS under section 194-I - In the absence of any evidence on record, no interference is called for in the matter. The assessee, lastly relied upon Judgment of Hon ble Supreme Court in the case of M/s. Japan Airlines Company Ltd., vs., CIT, New Delhi [ 2015 (8) TMI 185 - SUPREME COURT ]. TDS u/s 194C - reimbursements of expenses or not - addition under the Head Printing and Stationery - HELD THAT:- CIT(A) specifically found that assessee has claimed these expenditure in its books of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 05.03.2013 to examine the compliance of the TDS provisions. The A.O. passed the Order under section 201(1)/201(1A) of the Income Tax Act, 1961 on Dated 27.03.2015. Accordingly, demand was raised on the above issue of payment of rent. It is noted by the authorities below that assessee paid the amount for giving stall for exhibition. The assessee had paid ₹ 4,04,496/- to Jewellery Market Exhibition for giving stall for exhibition. It deducted TDS @ 2% under section 194C. The A.O. held that tax was deductible under section 194-I @ 10%, as the amount paid was in the nature of rent paid for stall. During the course of the appellate proceeding, the assessee filed an evidence claimed to be a contract agreement with the organizers. It was se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ious exhibitions, organized by Event Companies/Jewellery Exhibition Organisers. After taking the raw space, they put-up stalls for exhibition to showcase their jewellery for three days. The assessee deducted TDS under section 194C @ 2%. The Exhibition Organisers is not selling space only. They had made all the space to bring the jewelers (visitors) at stalls of the exhibitors, for which, they start working many months for the exhibition. It is their responsibility to reach-out to various jewellers across the country to enroll them for the exhibition as visitors. They issue passes and follow them up on very regular basis asking them to visit the exhibition. The organisers provide certain other services also at the exhibition like food, water ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f 2013 Dated 04.08.2015. In this case, Airports Authority of India charging the amount for landing and take-off services as well as parking of air-crafts as well as for other services and facilities offered in connection with the air-craft operations at Air Port. Thus, the composite services have been provided in this case. Therefore, this decision would not support the case of the assessee. In view of the above, we dismiss Ground No.2 of appeal of assessee. 8. On Ground No.3, assessee challenged the Order of the Ld. CIT(A) in confirming the addition of ₹ 2,00,193/- under the Head Printing and Stationery . The assessee has made payment of ₹ 2,00,193/- to M/s. Allshreshtha and M/s. Balaji for advertising boards etc., The A.O. hel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... are not works, so, no tax is deductible. All the payments are made to the distributor M/s. OM Diamond Jewellers. It was a mere reimbursement of the expenses only. 10. The Ld. D.R. on the other hand relied upon the Orders of the authorities below. 11. We have considered the rival submissions. The Ld. CIT(A) specifically found that assessee has claimed these expenditure in its books of account. It was further found that the payment is shown in the name of M/s. Balaji and M/s. Allshreshtha who have provided the services to the assessee and not in the name of the customers. The finding of fact recorded by the Ld. CIT(A) have not been rebutted by the assessee in any manner. Therefore, contention of assessee that it was reimbursement of expenses ..... X X X X Extracts X X X X X X X X Extracts X X X X
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