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
48, 46, 47,
49, 51, 54, 55, 56 &
68/20 & 6/21 :: 21 ::
11.7 In the case of Cadell Weaving Mill Co. (P.) Ltd. (273 ITR 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
