Dispute Over TDS on Rent vs. Maintenance Charges: Sections 194C & 194I Misapplied, Wrong Liability Imposed on Firm.

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....TDS u/s 194C or 194I - payments towards rent and maintenance charges separately - Payments of rent and common area maintenance charges have been made to distinct entities/companies, therefore, the authorities below were not right in creating the impugned liability payable by the assessee firm under the provisions of sub-sections (1) and (1A) of section 201 - AT....