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
iv) of sub-section (1) of section 49shall be
taken to be nil;
(aa) in a case where, by virtue of holding a capital asset, being a share or any other
security, within the meaning of clause (h) of section 2 of the Securities Contracts
(Regulation) Act, 1956 (42 of 1956) (hereafter in this clause referred to as the
financial