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2019 (9) TMI 1079 - AT - Income TaxTDS u/s 194C or 194I - Expenses on Advertising and Exhibition - demand under section 201(1)/201(1A) - HELD THAT:- The basic evidence to prove the contention of assessee was contract between assessee and the organisers, which assessee failed to produce before A.O. CIT(A) rejected the request for admission of the additional evidences. Whatever contention have been raised by the assessee, have not been substantiated through any evidence or material on record. Therefore, stand proved that assessee paid the amount in question to 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 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 is without any basis. The assessee was, thus, liable to deduct TDS under section 194C of the I.T. Act, 1961 on such payments.
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