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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  

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