Deputy Commissioner of Income Tax vs. Liberty Retail
Case No: ITA No. 4314/DEL/2025
Court: Income Tax Appellate Tribunal, Delhi Bench
Bench: Delhi Bench
Date: 2/23/2026
Parties Involved
appellantDeputy Commissioner of Income Tax
respondentLiberty Retail
Facts Summary
The appeal by the Revenue emanates from the order of the Ld. Addl/JCIT(A)-I, Mumbai dated 19.3.2025 relevant to assessment year 2014-15. The grounds of appeal pertain to whether the Common Area Maintenance (CAM) charges paid by the assessee are liable to be deducted TDS under Section 194C of the I.T. Act and not under Section 194I of the Act. The issues in dispute are covered by the decision of the ITAT, Delhi Bench in assessee’s own case for AY 2011-12 passed in ITA No. 1016/Del/2020.…
Decision in favour of
Assessee
Legal Issues
- 1. Whether CAM charges are liable to be deducted TDS under Section 194C or Section 194I.
Precedents Relied Upon
4 precedents cited in this judgement.