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
iii) where the capital asset became the property of the assessee on the distribution of
the capital asset of a company on its liquidation and the assessee has been assessed to
income tax under the head "Capital gains" in respect of that asset under section 46,
means the fair market value of the asset on the date of distribution
