https://www.taxtmi.com/caselaws?id=435998 The ITAT allowed the appeal, ruling in favor of the assessee. It held that common area maintenance charges (CAM) should not be considered part of rent for TDS purposes. The correct deduction was determined to be under section 194C at 2%, not section 194I at 10%. The judgment emphasized the distinction between payments for services and rent, relieving the assessee from the demands under sections 201(1) and 201(1A) of the Income Tax Act. en-us Mon, 20 Feb 2023 00:00:00 +0530 Sat, 01 Apr 2023 08:21:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=435998 The ITAT allowed the appeal, ruling in favor of the assessee. It held that common area maintenance charges (CAM) should not be considered part of rent for TDS purposes. The correct deduction was determined to be under section 194C at 2%, not section 194I at 10%. The judgment emphasized the distinction between payments for services and rent, relieving the assessee from the demands under sections 201(1) and 201(1A) of the Income Tax Act. Case-Laws Income Tax Mon, 20 Feb 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=435998