COMMISSIONER OF INCOME TAX TDS vs. M/S MEWAR HOSPITAL PVT LTD

Bench: SANDEEP MEHTA,KULDEEP MATHUR

vii) Whether payment made to erstwhile trustees without services actually rendered by them, will fall outside the ambit of Sec.13 ? (viii) Whether mere book addition in the asset side of the balance sheet is sufficient to prove that asset has actually come into being, even if the same is not substantiated by bills or vouchers? 6. In I.T.A.No.47/2020