10% TDS Not Applicable on Common Area Maintenance Charges: ITAT [Read Order]

TDS - Common Area Maintenance Charges - ITAT - Taxscan

The Division bench of Delhi Income Tax Appellate Tribunal (ITAT) has recently held that 10 percent Tax Deduction at Source would not applicable on common area maintenance charges. Assesee Paramount Restaurants Pvt. Ltd filed the appeal  before the tribunal against the order of the first appellate authority CIT (A) against the assessment order passed under…

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