https://www.taxtmi.com/caselaws?id=402617 The ITAT allowed the assessee's appeal, determining that common area maintenance charges were not subject to TDS under section 194-I but rather under section 194C, as they were distinct from rent and governed by separate agreements. The Tribunal emphasized the significance of specific agreements in applying TDS provisions, overruling the CIT(A)'s decision. en-us Tue, 05 Jan 2021 00:00:00 +0530 Wed, 30 Oct 2024 15:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=402617 The ITAT allowed the assessee's appeal, determining that common area maintenance charges were not subject to TDS under section 194-I but rather under section 194C, as they were distinct from rent and governed by separate agreements. The Tribunal emphasized the significance of specific agreements in applying TDS provisions, overruling the CIT(A)'s decision. Case-Laws Income Tax Tue, 05 Jan 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=402617