https://www.taxtmi.com/caselaws?id=431573 The Tribunal allowed the appeals, setting aside the orders of the CIT(A) and the AO. It directed the deletion of the liability under sections 201(1) and 201(1A) of the Act, stating that CAM charges should be subject to TDS under section 194C at 2%, not section 194-I at 10%. The judgment emphasizes the correct categorization of payments for TDS and clarifies the treatment of CAM charges, ultimately relieving the assessee of the alleged default status and interest imposition. en-us Tue, 13 Dec 2022 00:00:00 +0530 Sun, 20 Aug 2023 23:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=431573 The Tribunal allowed the appeals, setting aside the orders of the CIT(A) and the AO. It directed the deletion of the liability under sections 201(1) and 201(1A) of the Act, stating that CAM charges should be subject to TDS under section 194C at 2%, not section 194-I at 10%. The judgment emphasizes the correct categorization of payments for TDS and clarifies the treatment of CAM charges, ultimately relieving the assessee of the alleged default status and interest imposition. Case-Laws Income Tax Tue, 13 Dec 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=431573