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
1 of the Indian Trusts Act makes provisions of
the Act inapplicable to public or private religious or charitable endowments;
and so, these sections may not in terms apply to the trust now in question.
These sections however embody nothing more or less than the principles
which have been applied to all trusts in all countries. The principle