TDS u/s 194C of Income Tax Act deductible on payment of Common Area Maintenance Charges

Johnson Watch Company Pvt. Ltd Vs ACIT (ITAT Delhi)

ITAT Delhi held that assessee duly deducted TDS @2% u/s 194C Income Tax Act on payment of Common Area Maintenance (CAM) Charges as provisions of section 194I of the Income Tax Act is not applicable to this payment.

Facts- This appeal is filed by the assessee against CIT(A) order alleging that CIT(A) has erred by treating the common area maintenance charges (CAM) paid by the lessee to the maintenance company as part of the

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