https://www.taxtmi.com/caselaws?id=782519 Where lease rent and common area maintenance charges are separately determined, and the maintenance charges arise from a distinct contractual service, TDS applies under section 194C rather than section 194I. The Tribunal followed its earlier decision on identical facts and treated rent and common area maintenance charges as separate payments, holding that the maintenance component was not part of the lease rent arrangement. The common area maintenance charges were therefore classified as contractual payments under section 194C, while rent continued to fall under section 194I. en-us Fri, 07 Nov 2025 00:00:00 +0530 Mon, 01 Dec 2025 08:50:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=782519 Where lease rent and common area maintenance charges are separately determined, and the maintenance charges arise from a distinct contractual service, TDS applies under section 194C rather than section 194I. The Tribunal followed its earlier decision on identical facts and treated rent and common area maintenance charges as separate payments, holding that the maintenance component was not part of the lease rent arrangement. The common area maintenance charges were therefore classified as contractual payments under section 194C, while rent continued to fall under section 194I. Case-Laws Income Tax Fri, 07 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=782519