9911796707
TMI Blog2023 (10) TMI 270X X X X Extracts X X X X X X X X Extracts X X X X ..... ich are as under: "1. On the facts and in the circumstances of the case and in law, first appellate authority erred in confirming finding in order u/s. 201(1A), holding the Assessee to be 'Assessee in default', in respect of withholding tax liability on CAM charges, when the same were payable as per provisions of section 194-C of the Act, and not as per section 194-1 of the Act. 2. On the facts and in the circumstances of the case and in law, the first appellate authority erred in confirming order u/s.201(1A), when it was admitted position that the receiver of CAM charges had duly offered the said amount as income and paid taxes there-upon. 3. On the facts and in the circumstances of the case and in law, the first appellate au ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ee in default' within the meaning of Section 201(1) of the Act for failing to appropriately deduct the tax on payment as required in the provisions of the Act. Aggrieved by the orders passed u/s 200(1)/201(1A) of the Act for Assessment Year 2013-14 & 2014-15, the assessee preferred the Appeals before the CIT(A). The Ld. CIT(A) vide orders dated 28/12/2022 dismissed the Appeals filed by the assessee. Aggrieved by the orders of the CIT(A) dated 28/12/2022 for Assessment Year 2013-14 and Assessment Year 2014-15, the assessee preferred the above captioned two appeals on the grounds mentioned above. 5. The Ld. Counsel for the assessee submitted that the Ld. CIT(A) erred in confirming the findings and the conclusions made in the order passed u/s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rent by any name, lease, sub-lease, tenancy or the reliance on the judgment wherein the services are interpolated into the rent stand on a different pedestal. In the instant case, the determination of the rent or CAM are separate and the CAM arrangements are not essential and an integral part for use of the premises. While there are no expenses incurred against the rent except for general building maintenance and municipal charges, the CAM involves employment of separate staff and separate operations involved on day to day basis. Hence, we hold that the provisions for rent are governed by Section 194-I and CAM charges by Section 194C of the Act. The AO is directed to re-compute the CAM charges, taking into consideration the two sections men ..... X X X X Extracts X X X X X X X X Extracts X X X X
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