https://www.taxtmi.com/caselaws?id=768352 Common area maintenance charges paid under a lease arrangement were treated as payments for services and facilities, not as consideration for use of premises. On that basis, the Tribunal applied section 194C rather than section 194I to the source deduction obligation. Because the higher rent-based deduction was not applicable, the consequential treatment of the assessee as an assessee in default under section 201 could not stand. The ruling follows the view that separately identifiable maintenance and allied service charges do not form part of rent where they are relatable to common area services rather than occupancy of the premises. en-us Thu, 27 Feb 2025 00:00:00 +0530 Sat, 05 Apr 2025 08:23:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=768352 Common area maintenance charges paid under a lease arrangement were treated as payments for services and facilities, not as consideration for use of premises. On that basis, the Tribunal applied section 194C rather than section 194I to the source deduction obligation. Because the higher rent-based deduction was not applicable, the consequential treatment of the assessee as an assessee in default under section 201 could not stand. The ruling follows the view that separately identifiable maintenance and allied service charges do not form part of rent where they are relatable to common area services rather than occupancy of the premises. Case-Laws Income Tax Thu, 27 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=768352