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2006 (8) TMI 178 - HC - Income TaxCommon tenancy – TDS - assessee had taken on rent the premises and there were two landlords - rental income received by the co-owners had been duly disclosed in their individual returns – no any material placed by the Revenue to show that the rent was paid to conglomeration and thereafter it was distributed among the co-owners - Tribunal rightly held that the case was covered u/s 194-I(a) and not by the provisions of s. 194-I(b) - assessee rightly deducted tax at source at 15 % as per the requirement of the afore-mentioned section
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