Appeals are dismissed
Bench: P.SAM KOSHY,SUDDALA CHALAPATHI RAO
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- operative society carrying on the business of banking, hence specific provisions in any case overrides the general provisions