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 w

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