https://www.taxtmi.com/caselaws?id=776585 Common area maintenance charges paid for cleanliness, utilities and upkeep of shared areas were treated as payments for maintenance services, not consideration for use of land, building or premises. On that basis, the charges fell within Section 194C as contractual payments for work and not Section 194I as rent. The existing coordinate Bench view was followed, and the addition as well as the finding of assessee-in-default under Section 201(1) could not survive. Consequently, CAM charges are subject to TDS under Section 194C rather than Section 194I, and the Revenue's challenge failed. en-us Wed, 06 Aug 2025 00:00:00 +0530 Wed, 13 Aug 2025 07:27:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=776585 Common area maintenance charges paid for cleanliness, utilities and upkeep of shared areas were treated as payments for maintenance services, not consideration for use of land, building or premises. On that basis, the charges fell within Section 194C as contractual payments for work and not Section 194I as rent. The existing coordinate Bench view was followed, and the addition as well as the finding of assessee-in-default under Section 201(1) could not survive. Consequently, CAM charges are subject to TDS under Section 194C rather than Section 194I, and the Revenue's challenge failed. Case-Laws Income Tax Wed, 06 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=776585