https://www.taxtmi.com/caselaws?id=428698 Common area maintenance charges separately quantified and paid for distinct operational services were treated as payments for maintenance work, not rent; they therefore fell under section 194C and not section 194I. The characterization turned on the fact that rent and maintenance were calculated on different bases and the maintenance services were not an integral part of the use of the premises. The limitation challenge to the demand under sections 201(1) and 201(1A) was rejected by following the co-ordinate bench view, so no separate relief was granted on that ground. The matter was directed to be re-computed accordingly. en-us Mon, 03 Oct 2022 00:00:00 +0530 Fri, 02 Dec 2022 11:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=428698 Common area maintenance charges separately quantified and paid for distinct operational services were treated as payments for maintenance work, not rent; they therefore fell under section 194C and not section 194I. The characterization turned on the fact that rent and maintenance were calculated on different bases and the maintenance services were not an integral part of the use of the premises. The limitation challenge to the demand under sections 201(1) and 201(1A) was rejected by following the co-ordinate bench view, so no separate relief was granted on that ground. The matter was directed to be re-computed accordingly. Case-Laws Income Tax Mon, 03 Oct 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=428698