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 194-I and common area maintenance charges by section 194C of the Act. The Assessing Officer was directed to recompute the common area maintenance charges, taking into consideration the two sections. Limitation ground was dismissed.  (AY. 2012-13)