2023 (11) TMI 1441

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.... 2) That in the facts and circumstances of the case of the appellant the order of the learned Commissioner of Income Tax (Appeals) in confirming the order of ACIT relating to the issue that order of learned ACIT in reprocessing the TDS return vide orders JL. 30.3.2018 in which orders u/s 201(1)/201(1A) had already been passed on 21.3.2013 which was a subject matter of appeal without any comments is altogether, arbitrary, illegal and uncalled for. 3) That the order of the learned Commissioner of Income Tax(Appeals) in confirming the order of ACIT relating to ground of appeal that the order of the ACIT u/s 201(1)/201(A) is barred by time limitation without any specific findings is altogether against provisions laid under law and unca....

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....the opinion that the TDS should have been deducted as per provisions of section 1941 of the Act @ 10% as CAM charges are part of rent. On this belief the assessee was directed to pay Rs. 53,89,724/- and further directed to pay interest of Rs. 42,34,477/-. 6. The assessee challenged the order before the CIT(A) but without any success. 7. Before us the Counsel for the assessee submitted that on identical set of facts in the case of other tenant in the same mall this Tribunal has deleted the addition. Copy of the order was supplied. 8. The DR could not bring any distinguishing decision in favour of the revenue. 9. We have given a thoughtful consideration to the orders of the authorities below. We find force in the contention of the....

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....ng with the lease premises, therefore, the same could not be characterized and/ or brought within the meaning of "rent" as defined in Section 194-I of the Act. 13. In the backdrop of our aforesaid deliberations, we concur with the claim of the Id. AR that as the payments towards CAM charges are in the nature of contractual payments that are made for availing certain services/facilities, and not for use of any premises/equipment, therefore, the same would be subjected to deduction of tax at source u/s. 194C of the Act. Our aforesaid view is supported by the order of the ITAT, Delhi in the case of Kapoor Watch Company P. Ltd. vs. ACIT in ITA No. 889/Del/2020. In the aforesaid case, the genesis of the controversy as in the case of the....