2023 (3) TMI 665 - AT - Income Tax

TDS u/s 194I - TDS on common area maintenance charges - payment made to the landlord, other than under the head rent - HELD THAT:- As relying on M/s. Johnson Watch Company Pvt. Ltd. [2022 (11) TMI 1106 - ITAT DELHI]Tax Authorities below have fallen in error in holding that the assessee was required to pay TDS @10% towards the common area maintenance charges. Consequently the grounds raised by the assessee are allowed.