15 CA / CB Requirement for Hotel Payment Outside INdia

The payment is made to which country?

Italy for exhibition

You may wish to refer Delhi Tribunal's Ruling in case of Brahmos Aerospace Pvt Ltd. (ITA No. 966/Del/2015). Before relying on this decision, you need to check the Invoice / Agreement. Further, I believe that there is no technical or managerial services of Hotel taken.  With respect to issuance of Form 15CA and 15CB, in my view it is required. However, would suggest that you check with the AD Bankers as well

Thanks so much for the information.