Case Law Details
OTM Jewellery (P) Ltd. Vs ITO (ITAT Delhi)
The basic evidence to prove the contention of assessee was contract between assessee and the organisers, which assessee failed to produce before A.O. The Ld. 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. It, 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 of the I.T. Act. 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 in Civil Appeal No.9875 of 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.
FULL TEXT OF THE ITAT JUDGEMENT
This appeal by Assessee has been directed against the order of Ld. CIT(A)-41, New Delhi, Dated 29.12.2016, for the A.Y. 2013-2014, challenging the Order under section 201(1)/201(1A) of the Income Tax Act, 1961.
2. We have heard the Learned Representative of both the parties and perused the findings of the authorities below.
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I HAVE PAID EXHIBITIN RENT PAID 61000.00 dt. Nov- 2021 & 2nd time paid same company Rs. 84500.00 dt. 06.01.2022 . If Tds Applicable ( our Firm Status is Partnership)