CAM charges paid by TCNS Clothing liable to 2% TDS u/s 194C: ITAT [Read Order]

CAM charges paid by - TCNS Clothing - TDS - ITAT - TAXSCAN

The Delhi Bench of Income Tax Appellate Tribunal (ITAT) has held that the Common Area Maintenance charges (CAM) paid by the TCNS Clothing Company would be liable to 2% of the Tax Deducted at Source (TDS) under Section 194C of the Income Tax Act 1961. A survey under Section 133A(2A) of the Income Tax Act…

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