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of <h1>Common area maintenance (CAM) charges: whether TDS applies as rent u/s194-I or work u/s194-C; petitions dismissed</h1> The dominant issue was whether common area maintenance (CAM) charges paid by the deductor attracted TDS as 'rent' under s. 194-I or as payment for 'work' ... TDS u/s 194C OR 194I - Short deduction of TDS - CAM charges - HC held [2025 (5) TMI 2136 - DELHI HIGH COURT] CAM charges could not be brought within the scope of definition of “rent” as defined u/s 194-I and payments made would fall within the meaning of “work” as defined u/s 194-C of the Act. HELD THAT:- In the facts and circumstances of the case, we find no error or illegality in the order(s) passed by the High Court. The present petitions are, accordingly, dismissed. Delay was condoned. On merits, the Supreme Court declined to interfere, holding that 'in the facts and circumstances of the case, we find no error or illegality in the order(s) passed by the High Court.' Consequently, 'the present petitions are, accordingly, dismissed.' Any pending application(s), if any, were directed to 'stand disposed of.'
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