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<h1>TDS classification of CAM charges as contract/service payments, not rent, upheld when discretionary review was refused.</h1> The central issue was whether Common Area Maintenance (CAM) charges are taxable as rent or as contract/service payments for TDS purposes; the High Court ... TDS on Common Area Maintenance charges (CAM) - TDS u/s 194I or 194C - whether CAM charges are not rent? - Interference under Article 136 of the Constitution HC held that CAM charges fall within the scope of Section 194C and not Section 194I. HELD THAT:- The Court, having considered the matter, declined to exercise its discretionary jurisdiction under Article 136 to disturb the impugned order. The petition was considered after condonation of delay and the Court expressed that it was not inclined to interfere with the impugned order in exercise of its Article 136 jurisdiction. No further reasons for interference were recorded by the Court in the order. [Paras 1, 2, 3] Final Conclusion: Special Leave Petition was dismissed. Outcome: Special Leave Petition dismissed [No detailed order].
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