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![CAM charges are not lease rentals or license charges: Delhi HC Upholds ITAT Order [Read Order]](https://images.taxscan.in/h-upload/2025/06/04/500x300_2041293-cam-charges-lease-rentals-or-license-charges-taxscan.webp "CAM charges are not lease rentals or license charges: Delhi HC Upholds ITAT Order [Read Order]")
CAM charges are not lease rentals or license charges: Delhi HC Upholds ITAT Order [Read Order]
In a recent case, the Delhi High Court upheld the Income Tax Appellate Tribunal Order (ITAT), which ruled that common area maintenance (CAM) charges...
![TDS u/S 194 C of Income tax act is applicable on CAM charges: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/01/ITAT-ITAT-Delhi-Income-tax-TDS-Common-area-maintenance-charges-Income-tax-act-is-applicable-on-CAM-charges-ITAT-ruling-on-TDS-TAXSCAN-1.jpg "TDS u/S 194 C of Income tax act is applicable on CAM charges: ITAT [Read Order]")
![CAM Charges subject to TDS u/s 194C of Income Tax Act: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/CAM-TDS-Income-Tax-Act-ITAT-TAXSCAN.jpg "CAM Charges subject to TDS u/s 194C of Income Tax Act: ITAT [Read Order]")
![Common Area Maintenance Charges not forming part of Actual Rent not Taxable as ‘House Property Income’: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/01/Common-Area-Maintenance-Charges-Actual-Rent-Taxable-House-Property-Income-ITAT-Taxscan.jpg "Common Area Maintenance Charges not forming part of Actual Rent not Taxable as ‘House Property Income’: ITAT [Read Order]")