erred in holding that the claim of common
maintenance charges (CAM) was in the nature of rent liable ... income and tax has been paid thereon by the recipients of
CAM charges. Learned counsel has also placed reliance on the order of ITAT
Delhi
recover the excess
amount paid in respect of Common Area Maintenance (CAM) charges. On
the other hand, the respondents raised counterclaims, inter alia, seeking ... rental withheld as well as unpaid CAM charges along with interest.
3. Briefly stated, the relevant facts necessary to address the controversy
involved
erred in holding that tax on Common Area Maintenance
Charges ('CAM charges'), paid by the appellant to the lessor, was
liable ... erred on facts and in law in treating the
CAM charges paid by the appellant as part of rent without
appreciating that the same were
said order.
Assessee company has paid common area maintenance charges (CAM Charges)
to M/s. DLF Utilities Ltd. for the retail store taken on lease ... Vasant Kunj and
Gurgaon and has deducted TDS @ 2% on such CAM charges u/s I94C of the
Income Tax Act, 1961. However
case,
the ld. CIT(A) has grossly erred in treating the CAM
charges as rent charges and confirming a total demand ... towards short
deduction of TD S on CAM charges by confirming CAM
charges as rent charges and enforcing to deduct TDS u/s
194I
2020 for AYs 2011-
12 and 2012-13 submitted that the CAM charges paid by the assessee
were liable for deduction of tax at source ... considered opinion that the details of CAM, the details of rent and
CAM charges paid by the assessee, copy of agreement, copy of
agreements between
194C of the Act on the payment of CAM charges to
the respective third parties who provided services to maintain
common area ... facts of the case in
concluding that the CAM charges paid by the assessee to Ambience
Group (supra) were liable for deduction
failed to appreciate
that the CAM charges paid are towards services in
relation to common area which is not in the
possession of the Appellant ... contradictory manner,
as the Ld. AO had himself held that CAM charges
paid to independent third party service providers
are not in the nature
exempted/excused from performing its
obligations of payments of conducting fees, CAM charges, utility costs, interest,
escalation and other monetary obligations pursuant to the agreement ... exempted/excused from performing our obligations
of payments of conducting fees, CAM charges, utility costs, interest, escalation and
other monetary obligations pursuant to the said
exempted/excused from performing its
obligations of payments of conducting fees, CAM charges, utility costs, interest,
escalation and other monetary obligations pursuant to the agreement ... exempted/excused from performing our obligations
of payments of conducting fees, CAM charges, utility costs, interest, escalation and
other monetary obligations pursuant to the said
