TDS u/S 194 C of Income tax act is applicable on CAM charges: ITAT [Read Order]

The Tax Deducted at Source (TDS) under Section 194 C of Income Tax 1961 is applicable on Common Area Maintenance (CAM) charges, , rules ITAT
By Aiswarya Krishnadas - On January 20, 2024 10:02 am - 2 mins read
ITAT - ITAT Delhi - Income tax - TDS - Common area maintenance charges - Income tax act is applicable on CAM charges - ITAT ruling on TDS - TAXSCAN

The Delhi bench of the Income Tax Appellate Tribunal ( ITAT ) observed that Tax Deducted at Source ( TDS ) under Section 194 C of Income Tax 1961 was applicable on Common Area Maintenance ( CAM ) charges The Assessing Officer ( AO ) had asserted that Tax Deducted at Source ( TDS )…

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