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

BIBA Apparels Private Ltd. Vs ACIT (TDS) (ITAT Delhi)

ITAT Delhi held that as payment of rent and common area maintenance charges is made to distinct entities/ companies, TDS @10% u/s 194-I is deductible in case of payment of rent and TDS @2% u/s 194C is deductible in case of payment of Common Area Maintenance charges.

Facts- The main issue involved in the present case is that CIT(A) has

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