https://www.taxtmi.com/caselaws?id=386311 The ITAT Delhi dismissed the assessee's appeal concerning three issues: First, the Tribunal upheld that payments for exhibition stalls were rental in nature under section 194-I, rejecting additional evidence under Rule 46A but accepting that TDS is not deductible on the service tax component. Second, the Tribunal confirmed the classification of advertising and exhibition expenses as rental payments, requiring TDS under section 194-I, due to insufficient evidence of services. Third, the Tribunal dismissed the challenge regarding "Printing and Stationery" expenses, affirming the necessity of TDS deduction under section 194C, as payments were made to service providers, not customers. en-us Tue, 24 Sep 2019 00:00:00 +0530 Fri, 08 Nov 2024 12:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=386311 The ITAT Delhi dismissed the assessee's appeal concerning three issues: First, the Tribunal upheld that payments for exhibition stalls were rental in nature under section 194-I, rejecting additional evidence under Rule 46A but accepting that TDS is not deductible on the service tax component. Second, the Tribunal confirmed the classification of advertising and exhibition expenses as rental payments, requiring TDS under section 194-I, due to insufficient evidence of services. Third, the Tribunal dismissed the challenge regarding "Printing and Stationery" expenses, affirming the necessity of TDS deduction under section 194C, as payments were made to service providers, not customers. Case-Laws Income Tax Tue, 24 Sep 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=386311