2025 (12) TMI 59

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....sh, Sr. DR ORDER PER YOGESH KUMAR, U.S. JM: The present appeal is filed by the Revenue against the order of the Commissioner of Income Tax (Appeals)-23, Delhi ['Ld. CIT(A) ' for short] dated 07/03/2025 pertaining to Assessment Year 2016-17. 2. The solitary issue involved in the present Appeal as to whether the Ld. CIT(A) was justified in holding that common area maintenance charges pai....

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....g the similar issue held that provisions for rent are governed u/s 194I and common area maintenance charges are governed u/s 194C of the Act, accordingly, directed the A.O. to recomputed common area maintenance charges by taking into consideration of those two Sections. The relevant portion of the order of the Tribunal in ITA No. 7290/Del/2019 and ITA 202/Del/2020 (supra) is as under:- "6....

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....t are governed by Section 194I and CAM charges by Section 194C of the Act. The AO is directed to re-compute the CAM charges, taking into consideration the two sections mentioned above." 6. As the facts and circumstances being identical and in the absence of any contrary ratio brought to the notice of the Bench, by respectfully following order of the Tribunal in Assessee's own case for Assessmen....