DCIT, Circle 73(1), Delhi vs. Canon India Private Limited
Case No: ITA No.5588/Del/2025
Court: Income Tax Appellate Tribunal, Delhi Bench
Bench: Delhi Bench
Date: 2/17/2026
Parties Involved
appellantDCIT, Circle 73(1), Delhi
respondentCanon India Private Limited
Facts Summary
The Revenue's appeal for assessment year 2013-14 arises against the Commissioner of Income Tax (Appeals), ADDL/JCIT(A)-1, Nagpur's order dated 29.10.2024 involving proceedings under section 201(1)/201(1A) of the Income-tax Act, 1961. The Revenue seeks to reverse the CIT(A) action holding that the assessee is not liable to deduct TDS on common maintenance charges (CAM). The assessee is in the business of wholesale trading of various products and provides service support and maintenance services t…
Decision in favour of
Assessee
Legal Issues
- 1. Whether the assessee is liable to deduct TDS on common maintenance charges (CAM) under section 194I or section 194C of the Income-tax Act, 1961.
Precedents Relied Upon
4 precedents cited in this judgement.