https://www.taxtmi.com/caselaws?id=421612 The Tribunal allowed the assessee's appeals for the assessment years 2013-14 to 2017-18, quashing the AO's orders under Sections 201(1)/201(1A) as time-barred and on merits. It held that Common Area Maintenance (CAM) charges should be subject to TDS at 2% under Section 194C, not at 10% under Section 194I. Consequently, the levy of interest under Section 201(1A) was dismissed. en-us Tue, 26 Apr 2022 00:00:00 +0530 Mon, 22 Jun 2026 16:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=421612 The Tribunal allowed the assessee's appeals for the assessment years 2013-14 to 2017-18, quashing the AO's orders under Sections 201(1)/201(1A) as time-barred and on merits. It held that Common Area Maintenance (CAM) charges should be subject to TDS at 2% under Section 194C, not at 10% under Section 194I. Consequently, the levy of interest under Section 201(1A) was dismissed. Case-Laws Income Tax Tue, 26 Apr 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=421612