https://www.taxtmi.com/caselaws?id=468309 Common area maintenance charges paid by mall tenants for upkeep of common areas and facilities were treated as contractual payments for services, not rent for use of land, building, plant, machinery or equipment. On that basis, tax deduction at source was held to fall under section 194C of the Income-tax Act, 1961, rather than section 194-I. Because the charges were covered by section 194C on identical facts already considered by a coordinate Bench, the payer was not liable to be treated as an assessee in default for short deduction, and the consequential demand under section 201(1) and interest under section 201(1A) were directed to be deleted. en-us Wed, 22 Nov 2023 00:00:00 +0530 Tue, 28 Apr 2026 12:11:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=468309 Common area maintenance charges paid by mall tenants for upkeep of common areas and facilities were treated as contractual payments for services, not rent for use of land, building, plant, machinery or equipment. On that basis, tax deduction at source was held to fall under section 194C of the Income-tax Act, 1961, rather than section 194-I. Because the charges were covered by section 194C on identical facts already considered by a coordinate Bench, the payer was not liable to be treated as an assessee in default for short deduction, and the consequential demand under section 201(1) and interest under section 201(1A) were directed to be deleted. Case-Laws Income Tax Wed, 22 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=468309