https://www.taxtmi.com/caselaws?id=471742 Common area maintenance charges for leased mall premises fall under Section 194C rather than Section 194-I where they are separately determined from lease rent, calculated by reference to area, and cover distinct staff and day-to-day operational services. Such charges are not an essential or integral component of consideration for use of the premises. Tax must therefore be deducted as payments for maintenance services under Section 194C, not as rent under Section 194-I. en-us Wed, 09 Apr 2025 00:00:00 +0530 Wed, 16 Sep 2026 13:56:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=471742 Common area maintenance charges for leased mall premises fall under Section 194C rather than Section 194-I where they are separately determined from lease rent, calculated by reference to area, and cover distinct staff and day-to-day operational services. Such charges are not an essential or integral component of consideration for use of the premises. Tax must therefore be deducted as payments for maintenance services under Section 194C, not as rent under Section 194-I. Case-Laws Income Tax Wed, 09 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=471742