COMMISSIONER OF INCOME TAX TDS vs. M/S MEWAR HOSPITAL PVT LTD

Bench: SANDEEP MEHTA,KULDEEP MATHUR

2) thereof clarifies that for the purposes of sections 48 and 49. "cost of acquisition" in on to a capital asset, being goodwill of a business or a trade mark or brand name associated with a business or a right to manufacture, produce or process any article or thing or right to carry on any business, tenancy rights, stage carriage

PR. COMMISSIONER OF INCOME TAX vs. M/S HARI NARAIN PARWAL

Bench: AVNEESH JHINGAN,SHUBHA MEHTA