2015 (12) TMI 1812

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.... Sri Sangram S.Kulkarni For The Respondent.   JUDGMENT P.S.Dinesh Kumar,   In this appeal by Revenue, following two substantial questions of law are raised; 1. Whether the Tribunal is right in concluding that provisions of section 194A(3)(v) of the Income Tax Act, 1961 applies to all co-operative societies including co-operative society engaged in the business of banki....

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....ppellants and respondent agree that the issue involved in this appeal and ITA No.471/2013 are one and the same. Accordingly, this appeal is disposed off in like terms. 4. In so far as the substantial question of law with regard to Section 194A, it is brought to the notice of this Court by the learned counsel appearing for the Assessee that vide Circular No.19/2015 in F.No.142/14/2015-TPL, the M....