TDS on CAM Charges Liable at 2% Under Section 194C, Not as Rent: ITAT Delhi

Glued Entertainment Pvt. Ltd. Vs ITO (ITAT Delhi) In the case of Glued Entertainment Pvt. Ltd. vs ITO before the Income Tax Appellate Tribunal (ITAT), Delhi, the assessee appealed against an order dated 21.03.2025 issued by the Commissioner of Income Tax (Appeals), Prayagraj, for the assessment year 2017–18. The assessee, a private limited company engaged in gaming and entertainment, had leased space in Logix City Centre Mall, Noida, from M/s Logix Buildtech Pvt. Ltd. under an agreement dated 03.08.2015. As per the lease terms, the assessee paid monthly rent and separate Common Area Maintena...