TDS deduction in case of Rent Paid to Co-Owners

M.P. Warehousing & Logistics Corporation Vs ACIT (ITAT Indore) From perusal of the above details which stands un-rebutted, we find that the assessee had duly deducted the tax at source on the rent paid to the co-owners where the amount of rent exceeded the limit of Rs.1,80,000/- and in two cases where the amount was below the limit of Rs.1,80,000/- tax was not deducted. On the basis of the above details and discussions made hereinabove, we are of the considered view that assessee should not be treated as assessee in default for short deduction of tax on rent payment to M/s. Sadhana Enterpr...