SMAAASH LEISURE LIMITED,MUMBAI vs. ACIT, CIRCLE-76(1), NEW DELHI

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ITA 1048/DEL/2020Status: DisposedITAT Delhi30 June 2023AY 2012-132 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal, following a previous decision in a similar case, held that common area maintenance charges paid directly to service providers do not form part of actual rent. Therefore, Section 194I is not applicable, and the assessee was correct in deducting TDS under Section 194C.

What were the facts?

The assessee paid common area maintenance charges directly to a service provider. The revenue authorities held that this payment attracted TDS under Section 194I of the Income Tax Act, treating the assessee as being in default for not deducting TDS under that section.

What were the issues?

Whether common area maintenance charges paid directly to a service provider are subject to TDS under Section 194I as rent, or if Section 194C is applicable.

Which sections of the Income-tax Act were involved?

Section 194I,Section 194C

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH: G: NEW DELHI

Before: SHRI CHANDRA MOHAN GARG & DR.B.R.R. KUMAR

Hearing: 26.06.2023Pronounced: 30.06.2023

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: G: NEW DELHI BEFORE SHRI CHANDRA MOHAN GARG, JUDICIAL MEMBER AND DR.B.R.R. KUMAR, ACCOUNTANT MEMBER Assessment Year: 2012-13 Smaaash Leisure Limited, The ACIT Circle 76(1), Laxmi Nagar 2nd Floor,Trade View Building, Gate 110092 No. 4, Pandurang Budhkar Marg, Oasis vs. Complex, Kamala Mills, Lower Parel, Mumbai 400013 PAN AAECP 6342 B (Appellant) (Respondent) For Assessee : None Revenue For : Shri Ravi Kant Choudhary, Sr.DR Date of Hearing : 26.06.2023 Date of Pronouncement : 30.06.2023 ORDER PER CHANDRA MOHAN GARG, J.M.

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