https://www.taxtmi.com/forum/issue?id=4619 A company occupying disputed rented premises created a provision for rent but did not deposit TDS because the landlord and PAN are unascertainable. Where a payee's identity cannot be determined, reliance on precedent recognizing non-ascertainability as a barrier to depositing TDS against a specific PAN may be used to resist disallowance, supported by documentation of the dispute and accounting of the provision. en-us Wed, 29 Aug 2012 23:37:25 +0530 Thu, 23 Jan 2025 15:57:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=4619 A company occupying disputed rented premises created a provision for rent but did not deposit TDS because the landlord and PAN are unascertainable. Where a payee's identity cannot be determined, reliance on precedent recognizing non-ascertainability as a barrier to depositing TDS against a specific PAN may be used to resist disallowance, supported by documentation of the dispute and accounting of the provision. Discussion-Forum Income Tax Wed, 29 Aug 2012 23:37:25 +0530 https://www.taxtmi.com/forum/issue?id=4619