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
3 of the Securities and Exchange Board of India Act, 1992 (15 of 1992),
shall be the cost of acquisition of his original membership of the exchange:
Provided that the cost of a capital asset, being trading or clearing rights of the
recognised stock exchange acquired by a shareholder who has been allotted equity
share or shares under such scheme
