Common Area Maintenance TDS Considered

The Delhi Bench of the Income Tax Appellate Tribunal, by its order dated 24 July 2026, set aside the order of the CIT(A) in a dispute concerning TDS on Common Area Maintenance (CAM) charges. 

The Tribunal found that the appellate authority had failed to examine the real controversy and remanded the matter for fresh adjudication after granting adequate opportunity of hearing to both parties.