https://www.taxtmi.com/caselaws?id=467139 Common area maintenance (CAM) charges paid separately from rent and directed to upkeep, utilities and cleanliness are characterised as contractual payments for services rather than consideration for use or occupation of premises; accordingly the legal tests distinguishing rent from service/works payments are applied and CAM charges fall outside the concept of rent. The operative effect is that CAM charges are not subject to tax deduction under the rent provision and instead attract tax deduction at source under the provision applicable to contractual payments for services, to the benefit of the payer assessed as per that classification. en-us Fri, 01 Aug 2025 00:00:00 +0530 Fri, 06 Mar 2026 20:54:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=467139 Common area maintenance (CAM) charges paid separately from rent and directed to upkeep, utilities and cleanliness are characterised as contractual payments for services rather than consideration for use or occupation of premises; accordingly the legal tests distinguishing rent from service/works payments are applied and CAM charges fall outside the concept of rent. The operative effect is that CAM charges are not subject to tax deduction under the rent provision and instead attract tax deduction at source under the provision applicable to contractual payments for services, to the benefit of the payer assessed as per that classification. Case-Laws Income Tax Fri, 01 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=467139