https://www.taxtmi.com/caselaws?id=793792 Common area maintenance charges paid under a lease were treated as a distinct, separately identifiable liability from rent, even where both arose under one agreement and were paid to the same entity. The analysis distinguished rent for use of premises from charges for maintenance of common facilities and services, and applied the view that such payments fall within the provision governing contractual work. On that basis, CAM charges were held liable to TDS under section 194C and not part of rent for section 194I purposes; the contrary rent-based and hotel-room authorities were treated as factually distinguishable. en-us Fri, 29 May 2026 00:00:00 +0530 Mon, 22 Jun 2026 12:46:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=793792 Common area maintenance charges paid under a lease were treated as a distinct, separately identifiable liability from rent, even where both arose under one agreement and were paid to the same entity. The analysis distinguished rent for use of premises from charges for maintenance of common facilities and services, and applied the view that such payments fall within the provision governing contractual work. On that basis, CAM charges were held liable to TDS under section 194C and not part of rent for section 194I purposes; the contrary rent-based and hotel-room authorities were treated as factually distinguishable. Case-Laws Income Tax Fri, 29 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=793792