Section 194-I of the Income-tax Act, 1961—Deduction of tax at source—Assessee should not be treated as assessee in default for short deduction of tax on rent payment since the assessee has rightly deducted, collected and paid the tax on share of the rent paid to each of the co-owners and revenue authorities failed to bring any contrary material to prove that the total rent was paid , since the rent have been paid to each of the co-owners, tax deductible at source as per the provisions of section 194I has been complied by the assessee. - M.P. WAREHOUSING & LOGISTICS CORPORATION V/s ACIT - [2020] 183 ITD 485 (ITAT-INDORE)