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
42 ITR 49) that if the income from
a source falls within a specific head, the fact that it may indirectly be covered by
another head will not make the income taxable under the latter head. (See also
CIT v. Chugandas and Co. (1965) 55 ITR 17 (SC).
(14) Section 14 of the Income Tax Act, 1961 as it stood
