CAM Charges Cannot Be Treated as Rent as They Cover Common Area Services: ITAT Delhi

DCIT Vs Biba Apparels Pvt. Ltd. (ITAT Delhi) The appeals before the Income Tax Appellate Tribunal (ITAT), Delhi, arose from three separate orders of the Commissioner of Income Tax (Appeals) [CIT(A)] dated 29.09.2025 relating to Assessment Years 2013-14, 2014-15, and 2015-16. Since the facts and issues involved were identical, the Tribunal treated Assessment Year 2013-14 as the lead case and disposed of all three appeals through a common order. The central issue concerned the tax deduction at source (TDS) applicable to Common Area Maintenance (CAM) charges paid by the assessee. The Revenue chal...