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 of 1956) (hereafter in this clause referred to as the
financial asset), the assessee-
(A) becomes entitled to subscribe to any additional financial asset; or
(B) is allotted any additional financial asset without any payment, then, subject to the
provisions of sub-clauses (i) and (ii) of clause (b) -
(i) in relation to the original financial asset