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
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