https://www.taxtmi.com/caselaws?id=793538 Common area maintenance charges paid for upkeep, cleanliness, utilities and related services were treated as contractual payments for work and services, not rent for use of land, building or premises. Applying its earlier coordinate bench decisions on identical facts, the ITAT Delhi held that such payments fell within section 194C rather than section 194I of the Income-tax Act, 1961. The demand for short deduction of tax at source under section 201(1) and interest under section 201(1A) was therefore not sustainable, and the assessee was not liable to be treated as in default on that basis. en-us Fri, 29 May 2026 00:00:00 +0530 Wed, 17 Jun 2026 18:16:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=793538 Common area maintenance charges paid for upkeep, cleanliness, utilities and related services were treated as contractual payments for work and services, not rent for use of land, building or premises. Applying its earlier coordinate bench decisions on identical facts, the ITAT Delhi held that such payments fell within section 194C rather than section 194I of the Income-tax Act, 1961. The demand for short deduction of tax at source under section 201(1) and interest under section 201(1A) was therefore not sustainable, and the assessee was not liable to be treated as in default on that basis. Case-Laws Income Tax Fri, 29 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=793538