ITAT: 2% TDS Deductible On Common Area Maintenance Charges - 25.01.2023

Income Tax Appellate Tribunal (ITAT), Delhi has ruled that 2% Tax Deducted at Source (TDS) is deductible on common area maintenance charges. The court observed that the common area maintenance charges were not part of the actual rent paid to the owner by the assessee company.

Tags : Income Tax Appellate Tribunal Tax Deducted at Source maintenance assessee

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