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
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 right.
would be taken as nil. By this amendment, the judicial interpretation put on
capital assets for the purposes of the provisions relating to capital gains
