TDS for disputed property to be deposited under lessee’s TAN as unclaimed challan: Kerala HC

MES Medical College Hospital Vs CBDT (Kerala High Court) Kerala High Court held that lessee is liable to deduct TDS u/s. 194-I of the Income Tax Act, however, there is a dispute for ownership of the property. Then, in such case lessee is directed to deduct TDS and deposit under his TAN as unclaimed challan. Facts- The petitioner had taken on lease a building after entering into a lease agreement with the 3rd respondent. After taking on lease the building, the 3rd respondent informed the petitioner that the property had been transferred into the name of his wife, the 4th respondent. Accordingly...