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TMI Blog2023 (2) TMI 58X X X X Extracts X X X X X X X X Extracts X X X X ..... then the Assessee cannot be treated as Assessee in default - HELD THAT:- In the instant case it is an admitted fact, as not refuted by the learned DR, that the Assessee has deducted TDS u/s 194C of the Act, and the facts are not distinguishable to the facts involved in Yum Restaurants India case [ 2022 (10) TMI 256 - ITAT DELHI] consequently we are inclined to direct the AO to recompute the tax l ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rest thereon to the tune of Rs. 2,29,478/- u/s 201(1A) of the Act on account of CAM charges under Section 194-I of the Act, whereas the Assessee had claimed that Assessee was liable to deduct TDS u/s 194-C of the Act. 3. The Assessee being aggrieved challenged the directions/additions made by the AO before the learned Commissioner, who vide impugned order though affirmed the action of the AO in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s in appeal before us and claimed that the learned Commissioner erred in not directing relief qua CAM charges paid after deducting tax at source under section 194C of the Act in spite of the fact that common area maintenance charges were paid under a single lease agreement. The Assessee in support of its claim also relied upon the order dated 03.10.2022 passed by the Hon ble Coordinate Bench in th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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