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
property of the assessee on -
(a) the consolidation and division of all or any of the share capital of the company into
shares of larger amount** ** **”
11.6 A bare reading thereof would indicate how the legislature contemplates
that come chargeable under head "capital gains" has to be computed. The mode
of computation is laid down by section 48, whereas
