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2023 (6) TMI 208 - AT - Income TaxShort deduction of TDS - TDS at 10% u/s 194I or at 2% u/s 194C - Common Area Maintenance charges (CAM) paid - HELD THAT:- CAM charges paid by the assessee or not for land used or area allotted simplicitor. These are the charges for various common services provided to various lessees. As relying on CONNAUGHT PLAZA RESTAURANTS P. LTD. case [2022 (1) TMI 409 - ITAT DELHI] and M/S AERO CLUB [2023 (3) TMI 101 - ITAT DELHI] CAM charges paid by the assessee are liable for TDS only at 2% u/s 194C of the Act and not at 10% u/s 194I of the Act. Grounds raised by the assessee on this issue are allowed.
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