Market value for captive electricity consumption follows industrial consumer tariffs, supporting profit computation for the power generation deduction...
Provisional release of seized imports requires enhanced duty payment, bank guarantee and disclosures while customs adjudication proceeds independently...
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Common area maintenance (CAM) charges paid with rent retain a separate character when they represent maintenance and allied services for common areas; rent remains subject to TDS as rent, while separately identifiable CAM charges are deductible under the provision for contract or service payments. The ITAT accepted the CIT(A)'s view, followed the coordinate Bench ruling in the assessee's own case, and treated the hotel-room rent precedent as factually distinguishable. The demand raised for non-deduction of tax and the consequential liability were deleted.
Common area maintenance (CAM) charges paid with rent retain a separate character when they represent maintenance and allied services for common areas; rent remains subject to TDS as rent, while separately identifiable CAM charges are deductible under the provision for contract or service payments. The ITAT accepted the CIT(A)'s view, followed the coordinate Bench ruling in the assessee's own case, and treated the hotel-room rent precedent as factually distinguishable. The demand raised for non-deduction of tax and the consequential liability were deleted.
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