Case Law Details
Case Name : Welgrow Hotels (P) Ltd. Vs ITO (ITAT Delhi)
Related Assessment Year : 2012-13
Courts :
All ITAT ITAT Delhi
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Welgrow Hotels (P) Ltd. Vs ITO (ITAT Delhi)
ITAT Delhi held that TDS under section 194C (and not 194-I) of the Income Tax Act, 1961 is deductible in case of Common Area Maintenance Charges (CAM Charges).
Facts- In the instant case the Assessing Officer vide order dated 03.2019 impugned herein passed u/s 201(1)/(1A) of the Act directed the Assessee to pay TDS amounting to Rs. 2,55,745/-u/s 201(1) of the Act and interest thereon to the tune of Rs. 2,29,478/- u/s 201(1A) of the Act on account of CAM charges under Section 194-I of the Act, whereas the Assessee had claimed that Assessee was liable ...
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