TDS u/s. 194C @2% deductible on common area maintenance charges

HV Global Pvt. Ltd Vs ITO (ITAT Delhi) ITAT Delhi held that as common area maintenance charges are not forming part of the actual rent paid to the owner by the assessee, TDS on the same is deductible under section 194C @2% and not under section 194I. Facts- The present appeal is filed by the assessee alleging that CIT(A) has erred in law and on facts in sustaining addition of TDS liability and interest on assessed TDS liability on illegal and untenable ground. Further, assessee also alleges the addition as the SCN was issued u/s. 201(1)/201(1A) of the Income Tax Act 1961 treating the assessee ...