![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...
![Society Collecting Rent on behalf of Govt eligible for Receiving Credit of TDS: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2020/05/ITAT-TDS-Rent-Taxscan.jpeg "Society Collecting Rent on behalf of Govt eligible for Receiving Credit of TDS: ITAT [Read Order]")
![TDS u/s 194I must be Deducted by Tenant before remitting Rent: Allahabad High Court [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2019/05/Allahabad-High-Court-TDS-Taxscan.jpg "TDS u/s 194I must be Deducted by Tenant before remitting Rent: Allahabad High Court [Read Judgment]")
![One-Time Non-Refundable Upfront Charges paid for Acquisition of Leasehold Right not subject to TDS: ITAT follows CBDT Circular [Read Order]](https://www.taxscan.in/wp-content/uploads/2018/05/Vendors-TDS-Taxscan.jpg "One-Time Non-Refundable Upfront Charges paid for Acquisition of Leasehold Right not subject to TDS: ITAT follows CBDT Circular [Read Order]")
![Wharfage Charges paid to Kolkata Port Trust is not Rent, No TDS: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2018/07/Wharfage-Charges-TDS-Taxscan.jpg "Wharfage Charges paid to Kolkata Port Trust is not Rent, No TDS: ITAT [Read Order]")
Payment of Last Mile Charges is in the nature of ‘Rent’, TDS u/s 194I Applicable: ITAT [Read Order]
The Kolkata Bench of the Income Tax Appellate Tribunal (ITAT) in ITO vs. M/s. RCIL, held that payment of last mile charges is in the nature of ‘rent’ and TDS under section 194I of the Income Tax Act...
![Payment of Last Mile Charges is in the nature of ‘Rent’, TDS u/s 194I Applicable: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2018/03/TDS-Taxscan.jpg "Payment of Last Mile Charges is in the nature of ‘Rent’, TDS u/s 194I Applicable: ITAT [Read Order]")
![No TDS on Passenger Service Fee: ITAT follows CBDT Circular [Read Order]](https://www.taxscan.in/wp-content/uploads/2017/09/TDS-Taxscan.jpg "No TDS on Passenger Service Fee: ITAT follows CBDT Circular [Read Order]")
Annual Maintenance Charges Paid to Yamuna Development Express Authority is subject to TDS: ITAT Delhi [Read Order]
The Delhi bench of the Income Tax Appellate Tribunal (ITAT), on Thursday held that tax is required to be deducted from source under section 194I of the Income Tax Act on payment of Annual Maintenance...
![Annual Maintenance Charges Paid to Yamuna Development Express Authority is subject to TDS: ITAT Delhi [Read Order]](https://www.taxscan.in/wp-content/uploads/2016/10/TDS-TaxScan.jpg "Annual Maintenance Charges Paid to Yamuna Development Express Authority is subject to TDS: ITAT Delhi [Read Order]")
No TDS when Assessee waived Deduction on Expenditure & has made suo motu disallowance u/s 40(a)(ia): Mumbai ITAT [Read Order]
The Mumbai Income Tax Appellate Tribunal, in an appeal filed by M/s Destimoney Enterprises Limited, has held that the provisions relating to tax deduction at source is not applicable when the assesse...
![No TDS when Assessee waived Deduction on Expenditure & has made suo motu disallowance u/s 40(a)(ia): Mumbai ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2016/09/Tax-dedution-at-source-TDS-Tax-Scan.jpg "No TDS when Assessee waived Deduction on Expenditure & has made suo motu disallowance u/s 40(a)(ia): Mumbai ITAT [Read Order]")
Payment of ‘Passenger Service Fee’ by an airline to Airport Operator does not attract TDS: CBDT [Read Circular]
The Central Board of Direct Taxes (CBDT), recently issued a circular clarifying that the payment of ‘Passenger Service Fee’ made by an airline to Airport Operator does not attract TDS under section...
Amendment in Sec 201(1) of the Income Tax Act is Retrospective in nature, rules ITAT Kolkata [Read Order]
While confirming the deletion of the disallowance of amount spent on machine hire charges, the Income Tax Appellate Tribunal, Kolkata bench has ruled that TDS provisions are not applicable if the...
![Amendment in Sec 201(1) of the Income Tax Act is Retrospective in nature, rules ITAT Kolkata [Read Order]](https://www.taxscan.in/wp-content/uploads/2016/09/ITAT-Ahmedabad.jpg "Amendment in Sec 201(1) of the Income Tax Act is Retrospective in nature, rules ITAT Kolkata [Read Order]")