ITAT Rules CAM Charges Paid for Use of Mall Premises Attract TDS as Rent under Section 194-I:
The ITAT Mumbai upholds CAM, electricity and water charges form part of rent under Composite Occupancy Arrangement
ITAT Upholds Short Deduction of TDS
Saima
Aug 10, 2026
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ITAT Rules CAM Charges Paid for Use of Mall Premises Attract TDS as Rent under Section 194-I
The ITAT Mumbai upholds CAM, electricity and water charges form part of rent under Composite Occupancy Arrangement
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About Author
Saima
Content Writer
Saima is a Law graduate with a passion for research and content writing. She writes for Finance, Taxation and Legal Updates at Studycafe.in, simplifying complex legal decisions by the ITAT, High Court, AAR and GSTAT into uncomplicated and clear explanations.
Saima is a Law graduate with a passion for research and content writing. She writes for Finance, Taxation and Legal Updates at Studycafe.in, simplifying complex legal decisions by the ITAT, High Court, AAR and GSTAT into uncomplicated and clear explanations.
StudyCafe
Delhi, Delhi, India
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