available shows that the
assessee is not only doing providing of financial
accommodation to the members for agricultural purposes or for
purposes connected with agricultural ... Meloor SCB Ltd.
Credit Society is permitted to provide financial accommodation
only to its members and that too for agricultural purposes and
purposes connected with
available shows that the
assessee is not only doing providing of financial
accommodation to the members for agricultural
purposes or for purposes connected with agricultural ... held that Primary Agricultural Credit Society
is permitted to provide financial accommodation only
to its members and that too for agricultural purposes
and purposes connected
primary co operative society which has its primary objective to
provide financial accommodation to its members for
agricultural purposes or for purposes connected with
agricultural ... activities. The appellant's primary objective is to
provide financial accommodation to its members for
agricultural purposes and is eligible for deduction under
section
Development Bank shall not grant any loan or advance or
other financial accommodation on the security of its own bonds or
debentures.
13. Shorn ... that granting of loans and advances, financing of or
refinancing of State Financial Corporations is one of the primary objects
of the assessee, as mandated
pattern of the similar
transactions in nature which are purely temporarily
financial accommodation for the business purposes. The
assessee has pleaded before us that assessee
operative Society, the primary object of which is to provide
financial accommodation to its members and includes a co-
operative land mortgage bank
whose primary object or principal business, is (i) to provide
financial accommodation to its members for agricultural purposes
or for the purposes connected with agricultural
funds for its
primary object or to provide financial accommodation
to its members for agriculture or for purposes connected with
agricultural activities. The appellant
primary agricultural
credit society and the main object is to provide financial
accommodation to assessee members for agricultural
purposes or purposes connected with the agricultural
primary object or principal business of which is to provide financial
accommodation to its members for Agricultural purpose or for purpose in
connection with Agricultural ... Primary Co-operative Society whose Primary objective is to provide financial
accommodation to its members for agricultural purpose or for the purpose
connected with
