primary agricultural credit
society or a primary co-operative agricultural and rural
development bank.
Explanation : For the purposes of this sub-section ... primary co-operative agricultural and rural development
bank" means a society having its area of operation confined to a
taluk and the principal object
confirming the
disallowance of Rs. 1,20,47,954/- out of rural development expenses
by holding that same is not incurred wholly and exclusively ... CERs amounting to Rs. 3,50,00,162/- disallowance of Rural
Development Expenses and afforestation, plantation and environment expenses
Kerala State Co-op Agricultural & Vs The Assistant Commissioner of
Rural Development Bank Ltd., Income-tax, Circle-1(2), Trivandrum.
Trivandrum
( अपीलाथ /Assessee - Appellant ... Kerala State Co-op Agricultural
tax, Circle-1(2), Trivandrum. & Rural Development Bank Ltd.,
Trivandrum
( अपीलाथ /Revenue - Appellant) (ूतयथ
् /Assessee -Respondent)
PAN No. AAAAK
2017
agriculture credit society or a primary co-operative agriculture and
rural development bank, the deduction would still be provided.
Thus, co-operative banks ... Primary Agricultural Credit Society or a Primary Co-
operative Agricultural and Rural Development Bank. For the
8
ITA Nos.2876 & 2631/Bang/2017
purpose
operative
bank, primary rural credit society and State co-operative
bank, as found in the National Bank for Agriculture and
Rural Development ... rural bank" and "State
co- operative bank" shall have the meaning assigned to
them by National Bank for Agriculture and Rural
Development
Central government after consultation with the National Bank for
Agriculture and Rural Development (hereinafter referred to as NABARD)
and Syndicate Bank, (which was the sponsor ... Bank, all of whom were Regional Rural Banks) be merged into
one Regional Rural Bank, for the development of the area primarily
served by agriculture
Fixed Deposits Receipts by
the appellant from HP State Agricultural and Rural Development Bank, Nahan.
The Assessing Officer initiated penalty proceedings ... sector
activities verging agriculture, rural artisans and small enterprises and name
changed as HP State Cooperative Agriculture & Rural Development Bank Ltd;
Now Bank provides
Agri. & Rural Dev. Bank Ltd.
4. The appellant Society is evidently a primary Co-
operative, Agricultural & Rural Development Bank as
defined ... Agri. & Rural Dev. Bank Ltd.
6.3 The Finance Act, 2006 has defined the expression "Primary Co-
operative Agricultural and Rural Development Bank
Education And Rural Development ... vs Income Tax Officer (Exemption), Alwar on 29 January, 2018
vk;dj vihyh ... 1004/JP/2017.
M/s Education and Rural Development Society.
The appellant reserves his right to amend, add, alter, change or delete
which has as its object the undertaking of any programme of rural development, to be used for carrying out any programme of rural development which ... from SID to the assessee giving details of the rural development programmes. The assessee remitted Rs. 15,00,000 by account payee drafts
