Скачать или смотреть Delhi High Court: CAM Charges Not Rent | Section 194C TDS 2% Explained (2025 Update)

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This explainer covers the Delhi High Court rulings (CIT vs Liberty Retail Revolutions Ltd & CIT vs Diamond Tree — May & August 2025) on Common Area Maintenance (CAM) charges.
▶️ Discover why CAM fees paid by tenants and owners are not considered rent and fall under Section 194C (2% TDS) instead of Section 194I (rent TDS rate).
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Key topics covered:

Nature and tax classification of CAM charges

Section 194C vs Section 194I: What auditors, tenants, and property managers must know

Practical implications for real estate, corporates, and tax compliance

Direct references to recent Delhi High Court judgments
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