Calcutta HC: Award May Be Set Aside if Tribunal Rewrites Contract or Ignores Key Clauses  ||  Delhi HC Suspends Kuldeep Singh Sengar’s Life Term, Holding Section 5(C) of POCSO Not Made Out  ||  Calcutta High Court: Arbitration Clause in an Expired Lease Cannot be Invoked For a Fresh Lease  ||  Delhi High Court: 120-Day Timeline under Section 132B Of Income Tax Act is Not Mandatory  ||  NCLAT Reaffirms That Borrower's Debt Acknowledgment Also Extends Limitation Period for Guarantors  ||  NCLAT: Oppression & Mismanagement Petition Cannot Be Filed Without Company Membership on Filing Date  ||  Supreme Court Quashes Rajasthan Village Renaming, Says Government Must Follow its Own Policy  ||  NCLAT: NCLT Can Order Forensic Audit on its Own, No Separate Application Required  ||  NCLAT Reiterates That IBC Cannot be Invoked as a Recovery Tool for Contractual Disputes  ||  Delhi HC: DRI or Central Revenues Control Lab Presence in Delhi Alone Does Not Confer Jurisdiction    

ITAT: 2% TDS Deductible On Common Area Maintenance Charges - (25 Jan 2023)

DIRECT TAXATION

Income Tax Appellate Tribunal (ITAT), Delhi has ruled that 2% Tax Deducted at Source (TDS) is deductible on common area maintenance charges. The court observed that the common area maintenance charges were not part of the actual rent paid to the owner by the assessee company.

Tags : INCOME TAX APPELLATE TRIBUNAL   TAX DEDUCTED AT SOURCE   MAINTENANCE   ASSESSEE  

Share :        

Disclaimer | Copyright 2025 - All Rights Reserved