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
b) in relation to any other capital asset -
(i) where the capital asset become the property of the assessee before the 1" day of
April, 1981, means the cost of acquisition of the asset to the assessee or the fair
market value of the asset on the 1 st day of April, 1981, at the option of the assessee
