https://www.taxtmi.com/caselaws?id=469458 Common area maintenance charges paid separately from rent for security, housekeeping, repair and maintenance constitute contractual payments for carrying out work rather than consideration for use of land, building or premises. Tax must therefore be deducted from such charges under section 194C, not under section 194I applicable to rent. Treating the payments as rent cannot support assessee-in-default consequences under sections 201(1) and 201(1A), and the related demand is to be deleted. en-us Wed, 15 Feb 2023 00:00:00 +0530 Thu, 18 Jun 2026 11:37:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=469458 Common area maintenance charges paid separately from rent for security, housekeeping, repair and maintenance constitute contractual payments for carrying out work rather than consideration for use of land, building or premises. Tax must therefore be deducted from such charges under section 194C, not under section 194I applicable to rent. Treating the payments as rent cannot support assessee-in-default consequences under sections 201(1) and 201(1A), and the related demand is to be deleted. Case-Laws Income Tax Wed, 15 Feb 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=469458