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
ii) where the capital asset became the property of the assessee by any of the modes
specified in sub-section (1) of section 49, and the capital asset became the property of
the previous owner before the 1 day of April, 1981, means the cost of the capital asset
to the previous owner or the fair market value
