https://www.taxtmi.com/caselaws?id=771576 The ITAT Delhi held that TDS under section 194I is not deductible on common area maintenance charges, following its precedent in Chadha Sugars case. The tribunal found that CAM charges formed part of actual rent payment to the property owner, not requiring TDS deduction at 10% under section 194I since payment was made to the landlord's group company rather than directly to the landlord entity. The assessee's challenge against sections 201(1) and 201(1A) TDS and interest liability was allowed, and the appeal was successful. en-us Thu, 05 Dec 2024 00:00:00 +0530 Wed, 28 May 2025 08:26:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=771576 The ITAT Delhi held that TDS under section 194I is not deductible on common area maintenance charges, following its precedent in Chadha Sugars case. The tribunal found that CAM charges formed part of actual rent payment to the property owner, not requiring TDS deduction at 10% under section 194I since payment was made to the landlord's group company rather than directly to the landlord entity. The assessee's challenge against sections 201(1) and 201(1A) TDS and interest liability was allowed, and the appeal was successful. Case-Laws Income Tax Thu, 05 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=771576