https://www.taxtmi.com/caselaws?id=434715 The Tribunal allowed the appeal, ruling that CAM charges should be treated separately from rent charges for tax purposes. It emphasized the distinction between the two types of charges and determined that CAM charges should be subject to TDS under section 194-C, not section 194-I. The decision underscored the significance of separate agreements and the nature of expenses incurred, ultimately favoring the assessee in the case. en-us Tue, 28 Feb 2023 00:00:00 +0530 Mon, 22 Jun 2026 16:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=434715 The Tribunal allowed the appeal, ruling that CAM charges should be treated separately from rent charges for tax purposes. It emphasized the distinction between the two types of charges and determined that CAM charges should be subject to TDS under section 194-C, not section 194-I. The decision underscored the significance of separate agreements and the nature of expenses incurred, ultimately favoring the assessee in the case. Case-Laws Income Tax Tue, 28 Feb 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=434715