Case Law Details
Case Name : Paramount Restaurants Private Limited Vs National Faceless Appeal Centre (ITAT Delhi)
Appeal Number : ITA Nos.1216 & 1217/DEL/2021
Date of Judgement/Order : 05/12/2023
Related Assessment Year : 2012-13 & 2013-14
Courts :
All ITAT ITAT Delhi
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Paramount Restaurants Private Limited Vs National Faceless Appeal Centre (ITAT Delhi)
The case involves appeals by Paramount Restaurants Private Limited against the order of the National Faceless Appeal Centre, Delhi, for the Assessment Year 2013-14. The primary issue revolves around the treatment of Common Maintenance Charges and the appropriate rate of Tax Deducted at Source (TDS) under Section 194C of the Income Tax Act.
Key Grounds of Appeal:
a. Nature of Common Maintenance Charges:
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