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2023 (5) TMI 28 - AT - Income TaxShort deduction of tds - TDS u/s 194C OR u/s 194-I - CAM charges paid by the assessee - HELD THAT:- No hesitation to hold that the CAM charges paid by the assessee did form part of the actual rent payment which was paid to the property owner by the assessee company. In the present case, the facts and circumstances of the payment of CAM charges are quite similar to the facts and circumstances of the above two cases i.e., Kapoor Watch Company Pvt. Ltd. [2021 (1) TMI 209 - ITAT DELHI] and Connaught Plaza Restaurants P. Ltd. [2022 (1) TMI 409 - ITAT DELHI] Therefore, we hold that CAM charges paid by the assessee were liable for deduction at source @ 2% i.e., u/s 194C - Decided in favour of assessee.
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