TDS on Payment made to jewellery market exhibition for stall at exhibition

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 bus...