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
section 13(2)(g). It was submitted that
the payments were made to offset the cost of construction of building done
by the erstwhile Trustees and hence, there was no diversion.
19.3
The Ld. AR submitted that the Trust did not claim Rs. 14.55 crores as
expenditure or application and hence, the same cannot be added to income