https://www.taxtmi.com/caselaws?id=787485 Common area maintenance charges were treated as consideration for services rather than rent, so the reported Delhi High Court view was that tax deduction applies under section 194C and not section 194I. The Supreme Court declined to exercise Article 136 jurisdiction to disturb that order, noted condonation of delay, and dismissed the special leave petition without recording further reasons for interference. 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 Common area maintenance charges were treated as consideration for services rather than rent, so the reported Delhi High Court view was that tax deduction applies under section 194C and not section 194I. The Supreme Court declined to exercise Article 136 jurisdiction to disturb that order, noted condonation of delay, and dismissed the special leave petition without recording further reasons for interference. Case-Laws Income Tax Fri, 27 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=787485