TDS u/s 194 C Deduction on Common Maintenance Charges: ITAT Accepts Additional Evidence [Read Order]

ITAT has accepted additional evidence regarding Tax Deducted at Source (TDS) under Section 194 C of Income Tax Act 1961, deduction on common maintenance charges
By Aiswarya Krishnadas - On February 1, 2024 6:32 am - 2 mins read
ITAT delhi - Income tax - Common maintenance charges TDS - Maintenance Charges - taxscan

The Delhi bench of the Income Tax Appellate Tribunal ( ITAT ) has accepted additional evidence regarding Tax Deducted at Source ( TDS ) under Section 194C of Income Tax Act, 1961, deduction on common maintenance charges. The assessee company, engaged in the restaurant and bar business, underwent scrutiny as a survey under Section 133A(2A)…

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