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
47,
49, 51, 54, 55, 56 &
68/20 & 6/21 :: 19 ::
ifit is presumed that the consideration was received from Believers Church
which was for relinquishment of trusteeship in the Trust wherein these persons
were trustees, it is exempted and not taxable in the hands of the trustees. In our
opinion, there is merit in the argument of the Ld. AR that