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
sections however embody nothing more or less than the principles
which have been applied to all trusts in all countries. The principle of the rule
I.T.A.Noa.48, 46, 47,
49, 51, 54, 55, 56 &
68/20 & 6/21 :: 25 ::
against delegation with which we are concerned in the present case, is clear;
a fiduciary relationship having been created, it is against
