{"id":37016,"date":"2023-09-06T14:23:29","date_gmt":"2023-09-06T08:53:29","guid":{"rendered":"https:\/\/itatonline.org\/digest\/yum-restaurants-india-p-ltd-v-acit-2022100-itr-239-delhi-trib\/"},"modified":"2024-06-08T21:46:00","modified_gmt":"2024-06-08T16:16:00","slug":"yum-restaurants-india-p-ltd-v-acit-2022100-itr-239-delhi-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/yum-restaurants-india-p-ltd-v-acit-2022100-itr-239-delhi-trib\/","title":{"rendered":"Yum Restaurants India (P.) Ltd. v. ACIT (2022)100 ITR 239\/(2023)   221 TTJ 924 \/ 147 taxmann.com 257 (Delhi) (Trib)"},"content":{"rendered":"<p>Held, that the determination of the rent and common area maintenance were separate and the common area maintenance arrangements were not essential and an integral part for use of the premises. While there were no expenses incurred against the rent except for general building maintenance and municipal charges, the common area maintenance involved employment of separate staff and separate operations involved on day-to-day basis. Therefore, the rent was governed by section\u00a0194-I\u00a0and common area maintenance charges by section\u00a0194C\u00a0of the Act. The Assessing Officer was directed to recompute the common area maintenance charges, taking into consideration the two sections. Limitation ground was dismissed. \u00a0(AY. 2012-13)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 194C : Deduction at source-Contractors-Common maintenance charges-The Assessing Officer is directed to recompute common area maintenance charges  as per section 194C-Provision for rent under section 194I of the Act-Limitation-Ground was dismissed.  [S. 194C, 194I, 201(1)(201(ia)]<\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[21],"tags":[],"class_list":["post-37016","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-9D2","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/37016","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=37016"}],"version-history":[{"count":2,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/37016\/revisions"}],"predecessor-version":[{"id":43468,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/37016\/revisions\/43468"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=37016"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=37016"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=37016"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}