https://www.taxtmi.com/caselaws?id=783644 The dominant issue was whether common area maintenance (CAM) charges paid by the deductor attracted TDS as "rent" under s. 194-I or as payment for "work" under s. 194-C of the Income-tax Act. The HC held that CAM charges were not consideration for the use of land/building or appurtenant fittings so as to qualify as "rent" under s. 194-I, and instead constituted payments for services/maintenance falling within "work" under s. 194-C; consequently, deduction under s. 194-C was not a short deduction. The SC found no error or illegality in the HC's determination and dismissed the petitions. en-us Wed, 17 Dec 2025 00:00:00 +0530 Fri, 19 Dec 2025 08:30:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=783644 The dominant issue was whether common area maintenance (CAM) charges paid by the deductor attracted TDS as "rent" under s. 194-I or as payment for "work" under s. 194-C of the Income-tax Act. The HC held that CAM charges were not consideration for the use of land/building or appurtenant fittings so as to qualify as "rent" under s. 194-I, and instead constituted payments for services/maintenance falling within "work" under s. 194-C; consequently, deduction under s. 194-C was not a short deduction. The SC found no error or illegality in the HC's determination and dismissed the petitions. Case-Laws Income Tax Wed, 17 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=783644