Drawings/designs supply and erection supervision fees from German contractor: designs non-taxable; supervision taxed as FTS/PE depending on six-month ...
Imported analyser diagnostic cartridges treated as accessories with analyser system, not standalone diagnostic reagents; extended limitation and penal...
Steel-timber construction shuttering/formwork tariff classification dispute: essential character held steel, classified as shuttering under Heading 73...
Characterisation of Common Area Maintenance (CAM) charges as payments for services relating to upkeep, cleanliness, utilities and maintenance leads to their classification as contractual payments subject to TDS under Section 194C rather than as rent under Section 194I; the Tribunal applied this legal principle and deleted the assessment addition. The Tribunal relied on coordinate Bench precedents in the assessee's own case and noted that the High Court dismissed the Revenue's challenge to that line of decisions, reinforcing that CAM charges cannot be characterised as rent and that the Revenue's appeal must be dismissed for the year under review.
Characterisation of Common Area Maintenance (CAM) charges as payments for services relating to upkeep, cleanliness, utilities and maintenance leads to their classification as contractual payments subject to TDS under Section 194C rather than as rent under Section 194I; the Tribunal applied this legal principle and deleted the assessment addition. The Tribunal relied on coordinate Bench precedents in the assessee's own case and noted that the High Court dismissed the Revenue's challenge to that line of decisions, reinforcing that CAM charges cannot be characterised as rent and that the Revenue's appeal must be dismissed for the year under review.
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