No Liability u/s 201 When Payment of Rent and Common area maintenance charges have been made to distinct companies: ITAT [Read Order]

payment - of - rent - and - common - area - maintenance - charges - hcompanies - ITAT - TAXSCAN

The Delhi bench of the Income Tax Appellate Tribunal (ITAT) has held that liability under section 201 of the Income Tax Act,1961 will not arise when payment of rent and common area maintenance charges have been made to distinct companies. Ace DatamaticsPvt. Ltd, the assessee challenged the order dated 11.11.2019 of the CIT(A). The sole…

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