Begin typing your search above and press return to search.
![Common Area Maintenance Charges Paid to Mall is not Construed as ‘Rent’ for the Purposes of TDS: Delhi HC [Read Order]](https://images.taxscan.in/h-upload/2025/08/29/500x300_2081968-common-area-maintenance-charges-tds-delhi-hc-taxscan.webp "Common Area Maintenance Charges Paid to Mall is not Construed as ‘Rent’ for the Purposes of TDS: Delhi HC [Read Order]")
Common Area Maintenance Charges Paid to Mall is not Construed as ‘Rent’ for the Purposes of TDS: Delhi HC [Read Order]
The Delhi High Court recently held that Common Area Maintenance (CAM) charges paid by a tenant to the owners of mall where they are situated cannot be...
![National Research & Technologies Consortium cannot Deduct TDS as was not a specified person as defined Under Section 194C of Income Tax Act: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/National-Research-Technologies-Consortium-Deduct-TDS-specified-person-Income-Tax-Act-ITAT-income-tax-taxscan.jpg "National Research & Technologies Consortium cannot Deduct TDS as was not a specified person as defined Under Section 194C of Income Tax Act: ITAT [Read Order]")
![No Late Fee for TDS Default for AY 2013-14: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/01/Late-Fee-Tds-TDS-Default-ITAT-Income-Tax-taxscan.jpg "No Late Fee for TDS Default for AY 2013-14: ITAT [Read Order]")
![Wages Paid to Labourers must be Treated as Salary, does not attract TDS: ITAT Kolkata [Read Order]](https://www.taxscan.in/wp-content/uploads/2016/10/Wages-Taxscan.jpg "Wages Paid to Labourers must be Treated as Salary, does not attract TDS: ITAT Kolkata [Read Order]")
