defines a "Co-operative Society" to
mean a Co-operative Society registered under the Co-operative
Societies Act, 1912 , or any other ... deposits and investments from
Schedule Banks to Co-operative Bank and such Co-operative
Bank is essentially a Co-operative Society also and Clause
Karnataka High
Court in the case of Pr.CIT & Anr. v. Totagars Co-operative
Sale Society reported in 395 ITR 611 (Kar.).
6. Aggrieved ... case of Totagar co-operative sales
society 395 ITR 611 (Karn.).
16. The argument that co-operative Banks are also co-operative societies
is again
Co-operative
Bank" is a species of the genus "Co-operative Societies" and hence,
interest on investments in Co-operative Bank would ... meaning of co-operative
society, therefore a co-operative society bank would be included in the
words 'Co-operative Society'. Accordingly he submitted
co-operative Banks are also co-operative
societies is again without any basis in the light of the law explained
in the case of Totagar ... Cooperative Ltd. (supra) that the decision in Totgars Co-operative
Sale Society (supra) stands explained by the later decision in the
case of Totagar
Assessee is a
co-operative society registered under the Karnataka Co-operative
Societies Act, 1959 . The assessee is a primary credit co-operative
society providing ... Karnataka High Court rendered in the case of PCIT and Another Vs.
Totagars Co-operative Sale Society as reported in 395 ITR 611 (Karn
Commissioner Of Income Tax, vs The Totagars Co-Operative Sale ... on 5 January, 2017
Author: Raghvendra S. Chauhan
Bench: Raghvendra S. Chauhan ... AACAT 0251 D.
- Appellants
(By Sri Y.V. Raviraj, Advocate)
And:
The Totagars Co-operative Sale Society,
TSS Road, New Market Road, SIRSI.
- Respondent
This
Mahabaleshwar S/O Ramachandra Hegde, vs The Totagars Co-Operative Sale Society on 13 February, 2019
Author: B.V. Nagarathna
Bench: B.V. Nagarathna ... CHIEF EXECUTIVE. ... APPELLANTS
(BY SRI ANANT HEGDE, ADVOCATE)
2
AND:
1. THE TOTAGARS CO-OPERATIVE SALE SOCIETY,
SIRSI, UTTARA KANNADA DISTRICT,
REP. BY ITS GENERAL
Gayatri W/O vs The Totagars Co-Operative Sale on 23 June, 2022
Author: R.Devdas
Bench: R.Devdas ... DISTRICT-581402
...PETITIONER
(BY SRI. T M NADAF, ADVOCATE)
AND:
1. THE TOTAGARS CO-OPERATIVE SALE
SOCIETY LTD., SIRSI,
REP. BY ITS GENERAL MANAGER
Ashok Hasyagar S/O Mahabaleshwar vs The Totagars Co-Operative Sale Society ... on 21 April, 2022
Author: Ravi V.Hosmani
Bench: Ravi V.Hosmani ... PAPER, SIRSI.
...APPELLANT
(BY SRI. NARAYAN V. YAJI, ADV.)
AND
1. THE TOTAGARS CO-OPERATIVE
SALE SOCIETY LTD.,
SIRSI, U.K . REPT . BY
RAVISH
Hiremath vs The Totagars Co-Operative Sale Society ... on 18 April, 2022
Author: Hemant Chandangoudar
Bench: Hemant Chandangoudar ... NORTH KANNADA.
...PETITIONER
(BY SRI. MRUTYUNJAY TATA BANGI.,ADVOCATE)
AND:
1. THE TOTAGARS CO-OPERATIVE SALE SOCIETY LTD.,
SIRSI, N.K. DISTRICT
