AdvertisementS H Donut Empire India Private Limited Vs ADDL/JCIT (ITAT Mumbai) Mumbai ITAT: CAM, Electricity and Water Charges Form Part of ‘Rent’; Separate Invoices Do Not Alter TDS Liability Under Section 194-I The Mumbai ITAT dismissed the assessee’s appeal and held that Common Area Maintenance (CAM), electricity, water and allied charges paid under a composite conducting agreement are part of “rent” under Section 194-I, attracting TDS at the prescribed rate. The Tribunal upheld the orders treating the assessee as an assessee-in-default under Sections 201(1) and 201(1A) for short d...