https://www.taxtmi.com/caselaws?id=469458 Common area maintenance charges paid for security, housekeeping, repair and maintenance were treated as contractual payments for carrying out work, not as rent for use of land, building or premises. On that basis, the article states that tax was deductible under section 194C and not under section 194I. It further notes that, applying this classification, the assessee was not to be treated as an assessee in default under sections 201(1) and 201(1A), and the demand was directed 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 for security, housekeeping, repair and maintenance were treated as contractual payments for carrying out work, not as rent for use of land, building or premises. On that basis, the article states that tax was deductible under section 194C and not under section 194I. It further notes that, applying this classification, the assessee was not to be treated as an assessee in default under sections 201(1) and 201(1A), and the demand was directed to be deleted. Case-Laws Income Tax Wed, 15 Feb 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=469458