LIFESTYLE INTERNATIONAL PRIVATE LIMITED,BENGALURU vs. ASSISTANT COMMISSIONER OF INCOME TAX, TDS CIRCLE-2(1), BANGALORE
In the result, appeals of the assessee are allowed
ITA 400/BANG/2021[2013-14]Status: DisposedITAT Bangalore26 Apr 2022AY 2013-14
Bench: Shri N V Vasudevan & Ms. Padmavathy S
For Appellant: Shri. T Suryanarayana, Sr. AdvocateFor Respondent: Shri. Priyadarshini Mishra, Addl.CIT DR
Section 194Section 194CSection 194ISection 201Section 201(3)
relevant clauses of the agreement relating to payment of CAM charges.
The learned AR stated that as per the provisions of section 194I rent means any payment made towards use of land, building, machinery, plant etc. The learned AR also submitted that in the assessee’s case the CAM charges
