High Court held that Common Area Maintenance (CAM) charges are essentially maintenance charges paid by a unit for proper maintenance of common areas and are contributed towards expenditure on cleanliness, utilities and maintenance and, thus, these charges are shared expenses for common works and utilities. Therefore, CAM charges are liable for deduction of tax at source under section 194C and the same cannot be construed as ‘rent’ exigible to TDS under section 194-I. SLP of revenue dismissed.  (AY. 2013-14 & 2016-17)