COMMISSIONER OF INCOME TAX TDS vs. M/S MEWAR HOSPITAL PVT LTD
ITA/6/2021HC Rajasthan01 Nov 2022
Bench: SANDEEP MEHTA,KULDEEP MATHUR
For Respondent: THE PRINCIPAL COMMISSIONER OF INCOME TAX
d) the beneficiary, being competent to contract,
consents to the delegation."
(17)
It is true that S. 1 of the Indian Trusts Act makes provisions of
the Act inapplicable to public or private religious or charitable endowments;
and so, these sections may not in terms apply to the trust now in question.
These sections however embody nothing more or less