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
1), the argument
before the Supreme Court was arising out of the return of income of the
assessee. The amount received by the asessee on surrender of tenancy right,
whether liable to capital gains under section 45 of the Income Tax Act, 1961 was
involved in that appeal before the Supreme Court. There was a lease agreement
entered into