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
J. as his
Lordship then was, speaking for the court said (page 300)
"what is contemplated is an asset in the acquisition of which it is possible to
envisage a cost. The intent goes to the nature and character of the asset, that it is
an asset which possess the inherent quality of being available on the expenditure
of money