The Assessing officer held that  tax should have been deducted at 10% under section 194I instead of 2% under section 194C. CIT(A) held  that there was no distinction between CAM charges and lease rent payment, except for separate invoices, and upheld the views of the Assessing officer. Tribunal lease rentals are paid based on a fixed percentage on the net revenue while the CAM charges are based on the per sq. ft. area.  Further, the determination of the rent or CAM are separate, and the CAM arrangements are not essential and an integral part of the use of premises. CAM involves the employment of separate staff and separate operations while expenses against rent are generally only for general building maintenance and municipal charges. The distinction above being apparent it is held that rent provisions are governed by section 194I while CAM charges by section 194C of the Act. (AY. 2012-13)