Case Law Details
Case Name : Johnson Watch Company Pvt. Ltd. Vs ACIT (ITAT Delhi)
Appeal Number : ITA No. 1738/Del/2020
Date of Judgement/Order : 09/11/2022
Related Assessment Year : 2012-13
Courts :
All ITAT ITAT Delhi
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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.
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