TDS u/s. 194C deductible on Common Maintenance Charges

Nijhawan Travel Service Pvt. Ltd. Vs ACIT (ITAT Delhi) Held that the payment towards CAM charges are in the nature of contractual payment which are made for availing services/ facilities. Accordingly, TDS is deductible u/s. 194C Facts- The main grievance of the assessee is that the AO has erred in holding that the claim of common maintenance charges (CAM) was in the nature of rent liable for TDS @ 10% u/s 194-I of the Income Tax Act, 1961 (in short “the Act”). Hence, the assessee committed a default u/s 201(1) of the Act and was, therefore, liable for payment of tax and interest, since the...