South Eastern Coalfields Ltd. vs Jt. Cit on 28 February, 2002
South Eastern Coalfields Ltd. vs Jt. Cit on 28 February, 2002
Equivalent citations: (2002)77TTJ
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1 - 10 of 4410 (2.77 seconds)Kottayam Co-Op Agricultural & Rural Dev ... vs Addl. Commissioner Of Income Tax, ... on 17 October, 2018
namely,
i) Assessee's area of operation is not confined to a taluk.
ii) Agricultural credit provided by the assessee-bank is very less ... provide for long
term credit for agricultural and rural development activities. Since the
assessee's area of operation was not confined to a Taluk
M/S.Punnol Service Co-Op Bank Ltd, ... vs Assessee on 31 July, 2014
assessee is a bank other than primary agricultural credit
society.
6. The assessee is a primary agricultural credit society not a co-
operative bank ... agricultural society to classify a part of the agricultural
loans lend by it as non agricultural. Hence the assessee is a primary
agricultural credit society
Acit, Jaipur vs Jaipur Thar Gramin Bank, Jaipur on 21 June, 2017
including agricultural marketing societies, agricultural
processing societies, cooperative farming societies, primary agricultural credit
societies or farmers service societies for agricultural purposes or agricultural
operations ... agricultural marketing
societies, agricultural processing societies, cooperative farming
societies, primary agricultural credit societies or farmers' service
societies, for agricultural purposes or agricultural operations
The Khamano Primary Coop Agriculture ... vs Assessee on 13 December, 2011
available to a cooperative bank other than a primary agricultural credit society or primary cooperative agricultural and Rural Development bank. The conclusion of the special ... respect of co-op societies, which are primary agricultural credit society or primary co-op agricultural and rural development bank. The explanation under section
M/S.The Meenachil Co-Op Agricutural & ... vs The Ito, Wd-4, Kottayam, Kottayam on 25 October, 2018
benefit is also available to a Primary Agricultural
Credit society and the Primary Co-Operative
Agricultural and Rural Development Bank.
6 ITA No.270/Coch ... namely,
i) Assessee's area of operation is not confined to a taluk.
ii) Agricultural credit provided by the assessee-bank is very less
M/S Tumkur Merchants Souharda Credit ... vs Assessee on 19 February, 2014
operative bank other than a primary agricultural credit
society or a primary co-operative agricultural and rural
development bank.
Explanation : For the purposes of this ... relation to any cooperative bank other than a primary
agricultural credit society or a primary cooperative
agricultural and rural development bank.
Explanation: For the purposes
Kaliandas Udyog Bhavan Premises ... vs Income Tax Officer 21(2)(1), Mumbai on 25 April, 2018
provided that "Co-operative bank" and "Primary agricultural
credit society" shall have the meanings respectively assigned to them in
Part ... area of operation confined to a Taluk and the principal objective of
which is to provide long term credit for agricultural and rural development
activity
Haldia Ioc Employees Welfare ... vs Acit, Circle - 27(2), Haldia, Haldia on 22 November, 2019
operative bank other
than a primary agricultural credit society or a primary co-operative agricultural and rural
development bank
For the purposes of this sub-section ... area of operation confined to a taluk and the principal object of which is to provide for long-term
credit for agricultural and rural development
Karmaveer Bhaurao Patil Nagari ... vs Income-Tax Officer, Ward - 2 (3),, ... on 7 October, 2019
operative bank other than a primary agricultural credit society or a
primary co-operative agricultural and rural development bank.
Explanation - For the purpose of this ... society has an area of operation, operates within the taluk
and will provide long term credit for agricultural and rural development
activities as well