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![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]](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]
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...


![Subsidy received from “Service Provider” cannot be included in the “Sale Price” for the purpose of DVAT Act; Delhi HC [Read Judgment] Subsidy received from “Service Provider” cannot be included in the “Sale Price” for the purpose of DVAT Act; Delhi HC [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2016/07/Subsidy-Tax-Scan.jpg)