Case Law Details
Case Name : TCNS Clothing Co. Limited Vs ACIT (TDS) (ITAT Delhi)
Appeal Number : I.T.A No. 1994 & 1995/Del/2020
Date of Judgement/Order : 31/05/2023
Related Assessment Year :
Courts :
All ITAT ITAT Delhi
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TCNS Clothing Co. Limited Vs ACIT (TDS) (ITAT Delhi)
ITAT Delhi held that Common Area Maintenance charges (CAM Charges) paid by the assessee are liable for 2% TDS u/s 194C of the Income Tax Act and not at 10% u/s 194I of the Income Tax Act.
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