2025 (4) TMI 266

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....dav, Adv. For the Revenue : Sh. Rajesh Kumar Dhanesta, Sr. DR ORDER PER SATBEER SINGH GODARA, JUDICIAL MEMBER: These assessee's twin appeals ITA No. 5062 & 5063/Del/2024 for Assessment Years 2011-12 and 2015-16, arise against the Addl./JCIT(A), Ranchi's DIN & order No. ITBA/APL/S/250/2024-25/1068058350(1) & 1066581499(1) dated 10.07.2024 and 28.08.2024, in proceedings u/s 201 of the In....

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.... P. ltd. Vs. DCIT in ITA Nos. 993 & 1984/2020 and Kapoor Watch Company Pvt. Ltd. Vs. ACIT in ITA No. 889/Del/2020 has already settled the very issue in assessee's favour and against the department, regarding TDS deduction of such common area maintenance charges as under: "13. In the backdrop of our aforesaid deliberations, we concur with the claim of the id. AR that as the payments toward....

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....o the rent had been collecting CAM charges from the lessees on which TDS was deducted 2% Le u/s 194C of the Act. Observing, that payment of CAM charges were essentially a part of the rent, the AO treated the assessee as an assessee-in-default for short deduction of tax at source u/s 201(1)/201(1A) of the Act. On appeal, it was observed by the Tribunal that the CAM charges paid by the assessee did ....