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2023 (4) TMI 24 - AT - Income TaxShort deduction of TDS - demands u/s 201(1) and u/s 201(1A) - common area maintenance charges (CAM) paid by the lessee to the maintenance company - TDS u/s 194I @ 10% OR u/s 194C @ 2% - HELD THAT:- As relying on NIJHAWAN TRAVEL SERVICE PVT. LTD. case [2022 (7) TMI 176 - ITAT DELHI] we hold that the assessee was right in deducting tax @ 2% u/s 194C of the Act on payment of Common Area Maintenance charges and the provisions of section 194I of the Act is not applicable to this payment. Therefore, the assessee cannot be treated as an assessee in default and, thus, the assessee is not liable to pay any amount u/s 201(1) and u/s 201(1A) of the Act. Appeal filed by the assessee is allowed.
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