HC allowed refund of TDS u/s 194-I as assessee wasn’t beneficial owner of rent as property was owned by Govt.

INCOME TAX : Where assessee, a society, registered under section 12AA, collected rent from tenants and paid it back to Government, in view of fact that tenanted building was owned by the Government and assessee was merely collecting rent as its agent, rent collected by assessee was definitely its Income and rent paid back to the Government was its expense and,

from www.taxmann.com Latest Case Laws https://www.taxmann.com/topstories/101010000000194581/hc-allowed-refund-of-tds-us-194-i-as-assessee-wasn’t-beneficial-owner-of-rent-as-property-was-owned-by-govt.aspx