Interest Payments to Nominal, Associate, and Sympathizer Members Exempt from TDS u/s 194A(3)(v) of Income Tax Act.

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....TDS u/s 194A - Disallowance u/s.40(a)(ia) - non-deduction of tax at source on interest paid to some of the members, which were held to be not legal members - whether nominal members, associate members and sympathizer members were also covered by the exemption under section 194A(3)(v)? - HELD Yes - AT....