https://www.taxtmi.com/caselaws?id=758177 Common area maintenance charges separately quantified under distinct agreements and invoiced for services such as security, housekeeping, repair and maintenance were treated as consideration for facilities, not as payment for use of premises. On that basis, the Tribunal held that the applicable TDS provision was section 194C and not section 194I. It also noted that the payee had already offered the receipts to tax as business income. The order treating the assessee as an assessee in default under section 201(1), together with consequential interest under section 201(1A), was therefore not sustainable. en-us Wed, 28 Aug 2024 00:00:00 +0530 Mon, 09 Sep 2024 08:25:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=758177 Common area maintenance charges separately quantified under distinct agreements and invoiced for services such as security, housekeeping, repair and maintenance were treated as consideration for facilities, not as payment for use of premises. On that basis, the Tribunal held that the applicable TDS provision was section 194C and not section 194I. It also noted that the payee had already offered the receipts to tax as business income. The order treating the assessee as an assessee in default under section 201(1), together with consequential interest under section 201(1A), was therefore not sustainable. Case-Laws Income Tax Wed, 28 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=758177