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
8 it was to meet the situation
created by the decision in B.C. Srinivasa Shetty (128 ITR 294) (SC) and the
I.T.A.Noa.48, 46, 47,
49, 51, 54, 55, 56 &
68/20 & 6/21 :: 22 ::
subsequent decisions of the High Court that the Finance Act, 1994, amended
section 55(2) to provide that the cost of acquisition of, inter alia, a tenancy
