https://www.taxtmi.com/caselaws?id=788033 Common area maintenance charges paid for cleanliness, utilities and upkeep of shared areas were treated as contractual payments for maintenance services, not as consideration for use of premises. On identical facts from the earlier year, the same treatment had already been accepted, and the Revenue's appeal had been dismissed by the High Court in the prior round. The charges therefore fell within section 194C and not section 194I of the Income-tax Act, so deduction of tax at source was not required under the rent provision and the demand deletion was upheld. en-us Mon, 23 Feb 2026 00:00:00 +0530 Mon, 16 Mar 2026 08:42:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=788033 Common area maintenance charges paid for cleanliness, utilities and upkeep of shared areas were treated as contractual payments for maintenance services, not as consideration for use of premises. On identical facts from the earlier year, the same treatment had already been accepted, and the Revenue's appeal had been dismissed by the High Court in the prior round. The charges therefore fell within section 194C and not section 194I of the Income-tax Act, so deduction of tax at source was not required under the rent provision and the demand deletion was upheld. Case-Laws Income Tax Mon, 23 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=788033