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The HC held that payments made towards Common Area Maintenance (CAM) charges fall within the scope of Section 194C of the Act, treating such payments as consideration for services rendered rather than rent. Consequently, these payments are not subject to tax deduction at source under Section 194I. The court clarified that CAM charges cannot be construed as rent for the occupation of premises, thereby excluding them from the purview of Section 194I TDS provisions. This distinction affirms that TDS obligations on CAM charges must be discharged under the contract payment provisions of Section 194C.
The HC held that payments made towards Common Area Maintenance (CAM) charges fall within the scope of Section 194C of the Act, treating such payments as consideration for services rendered rather than rent. Consequently, these payments are not subject to tax deduction at source under Section 194I. The court clarified that CAM charges cannot be construed as rent for the occupation of premises, thereby excluding them from the purview of Section 194I TDS provisions. This distinction affirms that TDS obligations on CAM charges must be discharged under the contract payment provisions of Section 194C.
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