https://www.taxtmi.com/caselaws?id=444047 The judgment focused on the applicability of tax provisions on Common Area Maintenance (CAM) charges and the delay in filing appeals. The court ruled in favor of the assessee, holding that CAM charges should be governed by section 194-C, not 194-I, based on precedent. The delay in filing appeals was condoned due to genuine oversight and communication issues. The Assessing Officer was directed to re-compute the CAM charges accordingly. en-us Thu, 05 Oct 2023 00:00:00 +0530 Sat, 07 Oct 2023 08:31:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=444047 The judgment focused on the applicability of tax provisions on Common Area Maintenance (CAM) charges and the delay in filing appeals. The court ruled in favor of the assessee, holding that CAM charges should be governed by section 194-C, not 194-I, based on precedent. The delay in filing appeals was condoned due to genuine oversight and communication issues. The Assessing Officer was directed to re-compute the CAM charges accordingly. Case-Laws Income Tax Thu, 05 Oct 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=444047