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
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cannot be treated as a casual or non-recurring receipt under section 10(3) and be
subjected to tax under section 56. The argument of the appellant that even if the
income cannot be chargeable under section 45, because of the inapplicability of
the computation provided under section 48, it could still impose tax under the
residuary head
