Section 194I TDS not applicable on AC maintenance, housekeeping, security & common area maintenance charges

Kamal Jafferali Wadhwania Vs ITO (ITAT Mumbai)

Section 194I is applicable only in case of rent may be on plant and machinery (@ the rate of 2%) and for the use any land or building or land appurtenant to a building. In this case assessee is paying a rent/lease charges for the office premises which includes AC etc. and charges for the same already included in the rent. But the extra assessee is paying is for AC maintenance (not AC rent) housekeeping, security and common area maintenance charges. These payments nowhere related to sec 194I maybe the same h

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