The assessee deducted tax at source at 10 per cent. on rent under section 194-I and at 1 per cent. on Common Area Maintenance (CAM) charges under section 194C. The Assessing Officer treated the CAM charges as part of rent and raised a demand under sections 201(1) and 201(1A). The Tribunal held that the lease agreements separately identified rent and CAM charges and the maintenance services were provided independently. Accordingly, CAM charges did not constitute rent and were liable to TDS under section 194C. The demand for short deduction of tax and consequential interest was deleted. (AY. 2013-14 & 2016-17).