194A by virtue of exemption granted vide clause (v) of sub-section (3) of said section of the Act?” 2. We have heard Mr.E.I.Sanmathi, learned counsel appearing for the appellants. 3. It appears that the Tribunal, in the impugned order in ITA.No.88/Bang/2015 passed on 29/5/2015, while considering the aforesaid aspects, has observed thus in paragraph Nos.5