The Delhi High Court has held that the Common Area Maintenance Charge (CAM) paid by a showroom owner to the mall does not qualify as 'rent' and is not liable to TDS under Section 194I of the Income Tax Act 1961.Section 194I stipulates that TDS applies if the total rent paid or payable in a financial year exceeds a specified limit.A division bench of Justices V. Kameswar Rao and Vinod...