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2023 (10) TMI 270 - AT - Income TaxTDS u/s 194C or 194I - tax liability on CAM charges - short deduction of TDS - Demand u/s. 201(1A) holding the Assessee to be 'Assessee in default' - HELD THAT:- By respectfully following the order of case of Yum Restaurants India [2022 (10) TMI 256 - ITAT DELHI] and also the order passed in Assessee’s own case for A.Y 2012-13 [2023 (2) TMI 58 - ITAT DELHI] we hold that the provisions for rent are governed by Section 194-I and CAM charges by Section 194C of the Act, accordingly, we allow the Grounds of appeals of the Assessee and set aside the impugned order and direct the AO to re-compute the CAM charges, taking into consideration the two sections mentioned above.
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