28 results for “TDS”+ Section 194A(3)(iv)clear
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Appeals are dismissed
Bench: JAYANT PATEL,B.SREENIVASE GOWDA
iv) Whether the tribunal was correct in not appreciating the fact that the provision of Section 194A(3)(v) is a general provision granting benefit to all co-operative societies, whereas, the provisions of Section 194A(3)(i)(b) deals with co- 3 operative society carrying on the business of banking, hence specific provisions in any case overrides the general