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
E of section 14. That being so, it
I.T.A.Noa.48, 46, 47,
49, 51, 54, 55, 56 &
68/20 & 6/21 :: 23 ::
cannot be treated as a casual or non-recurring receipt under section 10(3) and be
subjected to tax under section 56. The argument of the appellant that even if the
income cannot be chargeable under section 45, because
