TDS deductible u/s 194C in case of Common Area Maintenance charges

Johnson Watch Company Pvt. Ltd. Vs ACIT (ITAT Delhi)

ITAT Delhi held that as common area maintenance (CAM) charges are for maintenance of common area, the same is covered by the provisions of section 194C of the Income Tax Act. Accordingly, TDS is deductible u/s 194C in case of CAM charges payment.

Facts- The assessee is a Private Limited Company engaged in the business of trading watches. An order u/s 201 (1)/201 (IA) of the Income Tax Act, 1961 was passed and a demand of Rs. 31,303/- of interest on

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