221 results for “TDS”+ Section 207clear
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Bench: Shri Narender Kumar Choudhry & Shri Bijayananda Pruseth
TDS on interest to other Co-op. societies. On the other hand, the provisions of section 194A(3)(i)(b) and 194A(3)(viia)(b) of the Act are specific provisions dealing with Co-op. society engaged in carrying on business of banking. Therefore, we agree with the contention of the Id. Sr. DR that the specific provisions of section