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2023 (2) TMI 58 - AT - Income TaxTDS u/s 194C or 194I - account of CAM charges - Commissioner affirmed the action of the AO in holding that CAM charges paid by the Assessee are part of rent, liable for TDS u/s 194-I however, held that if the deductee has paid tax on the CAM charges received from the Assessee, then the Assessee cannot be treated as Assessee in default - HELD THAT:- In the instant case it is an admitted fact, as not refuted by the learned DR, that the Assessee has deducted TDS u/s 194C of the Act, and the facts are not distinguishable to the facts involved in Yum Restaurants India case [2022 (10) TMI 256 - ITAT DELHI] consequently we are inclined to direct the AO to recompute the tax liability accordingly.
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