Provisions for rent is governed by Section 194I & CAM charges by Section 194C

PVR Ltd. Vs ACIT (ITAT Delhi)

ITAT Delhi held that determination of the rent or CAM are separate and the CAM arrangements are not essential and an integral part for use of the premises. Hence, provisions for rent are governed by Section 194I and CAM charges by Section 194C of the Act.

Facts- Assessee mainly contests that CIT(A) has erred in holding that Common Area Maintenance (CAM) charges paid by appellant are in the nature of rent are liable to TDS under section 194-I o

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