Common Maintenance Charges cannot be treated as part of rent for TDS

Paramount Restaurants Pvt. Ltd. Vs CIT (A) (ITAT Delhi) Merely because a single agreement is executed between lessor and lessee creating liability on lessee for both rent and CAM charges does not discard the distinguishing nature of the two payments. As for the Rent and Eviction Laws the two may have no difference but under „the Act’, they are different head of expenditures of the lessee. The „rent’ is on account of „use’ of the property given into a exclusive possession of the lessee for the running of business but the CAM charges are for maintenance of the common area...