paid the cost of
these Common Area amenities and infrastructure as per the
Marketing Brochures/communication, as such Common Area
amenities and infrastructure are required ... Maintenance. All
expenses incurred in providing common services shall be taken
into account for arriving at common area maintenance expenses
to be shared
defendant that the plaintiffs have denied to pay the electricity
charges, common area maintenance charges, and proportionate municipal
rates and taxes payable by the plaintiffs ... upon us that the plaintiffs agreed to pay the
electricity charges, common area maintenance charges and the Municipal
rates and taxes of the said unit
Phoenix Mills Ltd.
Particulars Amount (Rs.)
Common Area Maintenance, 25,11,99,479
Marketing Promotion, other
amenities viz., water drainage,
supervision etc.,
Electricity Charges ... Services for the common areas of
Courtyard, including the said Mall (not for the
Licensed Premises)
c. Lighting of common areas.
d. Provision of chill
Appellant.
Both the lower authorities erred in
holding that the Common Area
Maintenance (CAM) charges of
3
Rs.2,56,96,882/- were taxable ... operations, maintenance and
management of the mall. The mall manager has to incur the maintenance
expenses out of the common area maintenance chares collected
That finding that "common area maintenance charges are paid by the
lessor and the appellant has no control on actual expenditure to be incurred ... above mentioned factual and legal position, thus it is clear
the common area maintenance charges paid by the appellant are part of rent
liable
defines common areas and
facilities as including the land on which the building is constructed,
foundations, stairways, lobbies, entrances, exits, common areas for
services, elevators ... carry on the
maintenance of common areas and amenities. The petitioner itself
had no rights to manage the common areas and facilities or to
interfere
respondents have no right to claim common area
maintenance charges for any area beyond the actual area in
occupation of the claimant ... providing elevators,
lighting facility for common area, air conditioning in the common area,
parking and other common facilities. He submitted that since there
erred in holding that tax on Common Area Maintenance
Charges ('CAM charges'), paid by the appellant to the lessor, was
liable ... survey officials that the Ambience group (supra) had
collected Common Area Maintenance (CAM) charges on which
tax was deducted by the payers under Section 194C
Commissioner (Appeals) held that the
common maintenance charges are paid to the Society. The ld. AR submits
that common area maintenance charges should be excluded ... maintenance
charges, the assessee has already claimed maintenance charges in the
standard deduction and therefore, no further deductions are allowable on
account such common area
Company as per the said order.
Assessee company has paid common area maintenance charges (CAM Charges)
to M/s. DLF Utilities Ltd. for the retail ... charges paid by the appellant company considering the common area
maintenance charges as part of the rental activity covered under section 1941 of
the Income
