2016 (7) TMI 748

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....ND MR.JUSTICE P.S.DINESH KUMAR FOR THE APPELLANT : SRI Y.V.RAVIRAJ, ADV. FOR THE RESPONDENT : SRI A.SHANKAR, ADV. JUDGMENT In this appeal by the Revenue, the issue involved is for consideration whether the Co-operative Bank was required to deduct tax while paying interest to its members on time deposits under Section 194-A of the Income Tax Act. 2. The Ministry of Finance, Governmen....