https://www.taxtmi.com/caselaws?id=800657 Pure reimbursement of common-area maintenance payments made at actual cost without mark-up does not attract tax deduction at source. Such payments merely recoup the underlying maintenance expenses and therefore cannot result in the payer being treated as an assessee in default for short deduction. No liability arises under Sections 201(1) and 201(1A). en-us Wed, 23 Sep 2026 00:00:00 +0530 Fri, 09 Oct 2026 08:30:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=800657 Pure reimbursement of common-area maintenance payments made at actual cost without mark-up does not attract tax deduction at source. Such payments merely recoup the underlying maintenance expenses and therefore cannot result in the payer being treated as an assessee in default for short deduction. No liability arises under Sections 201(1) and 201(1A). Case-Laws Income Tax Wed, 23 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=800657