CAM charges paid by TCNS Clothing liable to 2% TDS u/s 194C: ITAT [Read Order]

By Fathima Karama A.M - On June 22, 2023 8:00 pm - 2 mins read
CAM charges paid by - TCNS Clothing - TDS - ITAT - TAXSCAN

The Delhi Bench of Income Tax Appellate Tribunal (ITAT) has held that the Common Area Maintenance charges (CAM) paid by the TCNS Clothing Company would be liable to 2% of the Tax Deducted at Source (TDS) under Section 194C of the Income Tax Act 1961. A survey under Section 133A(2A) of the Income Tax Act…

Your free access to Taxscan has Expired

To read the article, get a premium account.

Taxscan Premium

Why should you subscribe?
  • Enjoy our website without interruptions from advertisements
  • Receive Daily newsletters
  • Receive realtime Telegram/Whatsapp news updates
  • Download original Judgements / Order / Notifications / Circulars, etc
  • Enjoy exclusive entry fees to Simplified series. (Webinars, Seminars, masterclasses, etc.)
  ₹2299 + GST for 1 year

Subscribe Now

Already a member? Log in here

Topics

taxscan-loader