Rent Deduction Disallowed: Assessee Fails to Prove Landlord Ownership or Provide Lease Agreements, No TDS Deducted.

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....Disallowance of rent payment - assessee neither produce evidence of ownership of the property by those persons(land lord) nor furnish the copies of lease a agreements - TDS was also not deducted stating that individual payment was below the limit - the genuineness of the claim of deduction pertaining to rent expenditure remained unverified - disallowance upheld....