C.I.T. CENTRAL, JAIPUR vs. PRADEEP LUNAWAT

The appeals are disposed of accordingly

Bench: SANGEET LODHA,VINIT KUMAR MATHUR

business as defined under section 2(13) of the Income Tax Act, 1961. (iii) That collection of Toll under HP Tolls Act, 1975 is not a toll plaza under section 206C (IC) of the Income Tax, 1961. (iv) The collection of toll under HP Tolls Act, 1975 has been 4 levied under Entry 59 of List-II of Seventh Schedule

COMMISSIONER OF INCOME TAX TDS vs. M/S MEWAR HOSPITAL PVT LTD

SANDEEP MEHTA,KULDEEP MATHUR