https://www.taxtmi.com/caselaws?id=795207 Common area maintenance charges paid by mall occupants for maintenance, housekeeping, security and related facilities are characterised as contractual payments, not rent for use of premises or equipment. Applying earlier coordinate-bench decisions in the assessee's own assessment years, the charges do not form part of rent and are subject to tax deduction at source at 2% under Section 194C rather than 10% under Section 194I. Consequently, short deduction based on applying the contractual-payment rate does not render the payer an assessee in default. en-us Wed, 15 Jul 2026 00:00:00 +0530 Sat, 18 Jul 2026 08:27:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=795207 Common area maintenance charges paid by mall occupants for maintenance, housekeeping, security and related facilities are characterised as contractual payments, not rent for use of premises or equipment. Applying earlier coordinate-bench decisions in the assessee's own assessment years, the charges do not form part of rent and are subject to tax deduction at source at 2% under Section 194C rather than 10% under Section 194I. Consequently, short deduction based on applying the contractual-payment rate does not render the payer an assessee in default. Case-Laws Income Tax Wed, 15 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795207