TDS Deduction on Common Area Maintenance Charges Valid u/s 194C; Assessee Not in Default.

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....TDS u/s 194C OR 194I - Common area maintenance charges paid - the payment for operation/maintenance was made directly to the services providers after deduction of TDS u/s 194C of the Act. - There is a separate agreement between the Owner, Tenant and service provider for common area maintenance - TDS was righly deducted u/s 194C - assessee-not-in-default - AT....