https://www.taxtmi.com/caselaws?id=787485 The central issue was whether Common Area Maintenance (CAM) charges are taxable as rent or as contract/service payments for TDS purposes; the High Court characterised CAM charges within the scope of contract-based withholding rather than rent. The Supreme Court declined to exercise its Article 136 jurisdiction to disturb that conclusion, after condoning delay, and recorded no additional reasons for interference. Resultantly the special leave petition was dismissed, leaving the HC classification of CAM as contract/service payments for withholding-tax treatment intact. en-us Fri, 27 Feb 2026 00:00:00 +0530 Mon, 09 Mar 2026 13:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=787485 The central issue was whether Common Area Maintenance (CAM) charges are taxable as rent or as contract/service payments for TDS purposes; the High Court characterised CAM charges within the scope of contract-based withholding rather than rent. The Supreme Court declined to exercise its Article 136 jurisdiction to disturb that conclusion, after condoning delay, and recorded no additional reasons for interference. Resultantly the special leave petition was dismissed, leaving the HC classification of CAM as contract/service payments for withholding-tax treatment intact. Case-Laws Income Tax Fri, 27 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=787485