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    <title>2018 (5) TMI 437 - KARNATAKA HIGH COURT</title>
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    <description>The Court dismissed the Revenue&#039;s appeals in a case involving failure to deduct tax at source under Section 194A (1) of the Income Tax Act, 1961, and the taxability of interest on bad debts or NPAs by a Co-operative Society engaged in banking activities. The Court relied on previous judgments and CBDT Circulars, finding no substantial question of law. The appeals were dismissed at the admission stage, with no costs awarded.</description>
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