2% TDS u/s 194C on common area maintenance charges being contractual payment

Lifestyle International Pvt. Ltd. Vs ACIT TDS (ITAT Bangalore) Facts- The assessee is a private limited company and is engaged primarily in retailing in ready-made garments, leather products, furniture, toys, baby basics, footwear and other household accessories. The survey u/s. 133A(2A) of the Act was conducted on the registered address of the assessee on 08.03.2018 for the purpose of verifying whether appropriate taxes have been deducted at source on the expenses incurred/payments made by the assessee. During the survey the AO observed that the assessee has taken many properties on lease and...