Case Law Details
Case Name : CIT Vs Diamond Tree (Delhi High Court)
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All High Courts Delhi High Court
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CIT Vs Diamond Tree (Delhi High Court)
Common Area Maintenance (CAM) payment shall be liable to deduct TDS under Section 194C not under Section 194I– Delhi High Court
The CAM charges are essentially maintenance charges paid by a unit for proper maintenance of the common area. The said charges are contributed towards expenditure ON cleanliness, utilities and maintenance. These charges are shared expenses for common works and utilities. The said charges cannot, by any stretch, be construed as payment of rent for occupying the premises in question. The positi
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