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2010 (11) TMI 573 - ITAT, KOLKATADisallowance u/s 40(a)(ia) read with section 194 I - TDS on rent under section 194I - co-owners of the property / joint owners - Assessee submitted that there are 13 persons who are the joint owners of the property - In fact all of them are parties to the Lease Deed - Held that: - No evidence in respect of joint owners was available before the lower authorities for verification - Before Tribunal for the first time the assessee has placed the evidence of joint owners - Hence, restore the issue to the file of the Assessing Officer to decide afresh after affording a reasonable opportunity of being heard to the assessee - Hence, the appeal of the assessee is allowed for statistical purposes.
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