CAM Charges Attract TDS Under Section 194C and not Under 194J: ITAT Delhi

DCIT Vs Air France (ITAT Delhi) The Delhi Bench of the Income Tax Appellate Tribunal (ITAT) dismissed the Revenue’s appeal and upheld the order of the Commissioner of Income-tax (Appeals) [CIT(A)], holding that Common Area Maintenance (CAM) charges are subject to tax deduction at source (TDS) under Section 194C of the Income-tax Act, 1961, and not under Section 194-I applicable to rent. The case arose from proceedings under Sections 201 and 201(1A) for Assessment Year 2017-18. The assessee, a branch office of a foreign airline operating in India with RBI approval, was engaged in the busi...