Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)
10 Saraf Export vs. ACIT The assessee has claimed deduction for exhibition expenses of Rs.174509/- which were paid to M/s Export Promotion Council for Handicraft. However as per the relevant TDS certificate the assessee had to deduct TDS @0.01% on these payments which had not been deducted. Moreover, it is seen that the submissions of the assessee no where mention