https://www.taxtmi.com/caselaws?id=469570 Common area maintenance charges under a lease were treated as payments for work, not rent, where the charges covered maintenance and allied services such as lift upkeep, water and electricity in common areas, security, landscaping and parking. The Tribunal noted that the fact that rent and CAM charges arose under one agreement and were paid to the same lessor was not decisive when the maintenance component remained separately identifiable. On that basis, the charges attracted deduction under section 194C and not section 194I, so the Revenue's TDS challenge failed and the assessee's treatment was accepted. en-us Wed, 23 Apr 2025 00:00:00 +0530 Mon, 22 Jun 2026 17:44:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=469570 Common area maintenance charges under a lease were treated as payments for work, not rent, where the charges covered maintenance and allied services such as lift upkeep, water and electricity in common areas, security, landscaping and parking. The Tribunal noted that the fact that rent and CAM charges arose under one agreement and were paid to the same lessor was not decisive when the maintenance component remained separately identifiable. On that basis, the charges attracted deduction under section 194C and not section 194I, so the Revenue's TDS challenge failed and the assessee's treatment was accepted. Case-Laws Income Tax Wed, 23 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=469570