https://www.taxtmi.com/highlights?id=67151 TDS u/s 194C or 194I - Short-deduction of taxes - payments towards maintenance charges - Addition u/s 201(1) / 201(1 A) - assessee-in-default’ - the common area maintenance charges was not forming part of the actual rent paid to the owner by the assessee company. - Payments of rent and common area maintenance charges have been made to distinct entities/companies - AT en-us Fri, 16 Dec 2022 13:05:19 +0530 Fri, 16 Dec 2022 13:05:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=67151 TDS u/s 194C or 194I - Short-deduction of taxes - payments towards maintenance charges - Addition u/s 201(1) / 201(1 A) - assessee-in-default’ - the common area maintenance charges was not forming part of the actual rent paid to the owner by the assessee company. - Payments of rent and common area maintenance charges have been made to distinct entities/companies - AT Highlights Income Tax Fri, 16 Dec 2022 13:05:19 +0530 https://www.taxtmi.com/highlights?id=67151