https://www.taxtmi.com/caselaws?id=435279 The Tribunal held that the Tax Authorities erred in requiring TDS at 10% on common area maintenance charges, as they were distinct from rent. The charges were deemed to fall under a different category of expenditure for the lessee. Consequently, the appellant's grounds were upheld, and the appeal was decided in favor of the assessee. en-us Mon, 13 Mar 2023 00:00:00 +0530 Wed, 15 Mar 2023 11:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=435279 The Tribunal held that the Tax Authorities erred in requiring TDS at 10% on common area maintenance charges, as they were distinct from rent. The charges were deemed to fall under a different category of expenditure for the lessee. Consequently, the appellant's grounds were upheld, and the appeal was decided in favor of the assessee. Case-Laws Income Tax Mon, 13 Mar 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=435279