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
2)
of section 55 clause (a) having been amended, there is no stipulation with
regard, to relinquishment of trusteeship. However, even in the case of tenancy
right, the view taken by the Supreme Court, after the provision was substituted
w.e.f. 1st April, 1995, is as above, which is squarely applicable to the assessees'
case also. The further argument
