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2023 (3) TMI 101 - ITAT DELHITDS u/s 194C OR 194I - deductibility of TDS on rent and CAM - AR has submitted that payment of CAM charges is nothing but reimbursement of common area maintenance expenses incurred by the lessor on general maintenance, electric, water and security services etc. - HELD THAT:- We find that the issue of deductibility of tax on rent and CAM was examined by the Tribunal in the case of Connaught Plaza Restaurants P. Ltd. [2022 (1) TMI 409 - ITAT DELHI], Lifestyle International Pvt. Ltd. [2022 (5) TMI 1335 - ITAT BANGALORE] and [2022 (4) TMI 1278 - ITAT BANGALORE] and also by the order of this bench in the case of Yum Restaurants India (P) Ltd. [2022 (10) TMI 256 - ITAT DELHI] Thus we hold that rent is subjected to TDS @ 10% u/s 194-I and CAM charges u/s 194-C @ 2%. Hence, the appeal of the assessee is hereby allowed.
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