Court : Karnataka Dharwad
..... income tax (2021) 7 scc90 13. we have given our anxious consideration to the rival submissions and perused the material on record.14. the following points arise for consideration in the present appeals:- (i) whether the expression any private market contained in the 4th proviso to sub-section (2) of section 65 of the karnataka agricultural produce marketing (regulation and development) act ..... , resources with supportive documents, bank statements, income tax returns, list of permanent assets and liabilities, memorandum and articles of association if it is a company and other documents showing the credibility of the applicant for direct purchase of notified agricultural produce from agriculturists, producer-seller. (iii ..... and avoiding delay in payment to farmers. in this direction it is necessary to carry out certain amendments to karnataka agricultural produce marketing (regulation and development) act, 1966. hence, the bill. [l.a. bill no.11 of 2013, file no.samvyashae 41 shasana 2013]. .....
Tag this Judgment!Court : Karnataka Dharwad
..... income tax (2021) 7 scc90 13. we have given our anxious consideration to the rival submissions and perused the material on record.14. the following points arise for consideration in the present appeals:- (i) whether the expression any private market contained in the 4th proviso to sub-section (2) of section 65 of the karnataka agricultural produce marketing (regulation and development) act ..... , resources with supportive documents, bank statements, income tax returns, list of permanent assets and liabilities, memorandum and articles of association if it is a company and other documents showing the credibility of the applicant for direct purchase of notified agricultural produce from agriculturists, producer-seller. (iii ..... and avoiding delay in payment to farmers. in this direction it is necessary to carry out certain amendments to karnataka agricultural produce marketing (regulation and development) act, 1966. hence, the bill. [l.a. bill no.11 of 2013, file no.samvyashae 41 shasana 2013]. .....
Tag this Judgment!Court : Karnataka Dharwad
..... whom the loan or deposit is taken or accepted and the person by whom the loan or deposit is taken or accepted are both having agricultural income and neither of them has any income chargeable to tax under this act.-. 22 - crl.rp no.2011 of 2013 explanation----for the purposes of this section --- (i) "banking company" means a company ..... transaction void. the concerned authorities can take necessary action against the complainant for non compliance of section - 28 - crl.rp no.2011 of 2013 269 of the income tax act. only on that ground, this court cannot interfere with the impugned judgment passed by the courts below.22. another contention of the accused is that the complainant was ..... by placing the probable defence.18. another defence taken and vehemently argued by the learned counsel for the petitioner is that, in view of section 269ss of the income tax act if the transaction amount is more than rs.20,000/-, such - 19 - crl.rp no.2011 of 2013 transaction shall be made by cheque or demand draft .....
Tag this Judgment!Court : Karnataka Dharwad
..... and in the circumstances of the case, the tribunal is justified in law in setting aside the disallowance of rs.5,89,49,503/- claimed as transport creditors by following decisions in cases of cit v/s usha stud agricultural ..... 6/4, ennoble house, raghavachari road, belary-583101 pan: afjpa5974p respondent (by sri. mayank jain, advocate) this ita is filed under section260a of the income tax act, 1961 arising out of order dated2711.2015 passed in ita no.449/bang/2014, for the assessment year20092010 praying to decide the foregoing question of law ..... transport creditors, is set at naught, and to that extent the assessee has been relieved of tax liability.2. the revenue in its memorandum of appeal filed under section 260a of the income tax act, 1961 (hereinafter 1961 act ) had framed the following question, as the substantial question of law: whether on the facts .....
Tag this Judgment!Court : Karnataka Dharwad
..... deceased, the claimants are not deprived of the lands owned by him. what is deprived is the income earned as class-iii contractor. they have not produced any income tax returns filed by the deceased. under the said circumstances, in our opinion holding the income of the deceased at rs.25,000/- per month is on the higher side and it would ..... has made out any grounds to reduce the compensation awarded by the tribunal.9. it is contended by the claimants that the deceased owns six pieces of agricultural land and was class-iii contractor and was earning rs.1,08,333/- per - 6 - month. however, petitioners have not submitted any documents to show the ..... admission, this day, m.i.arun j., delivered the following: - 3 - judgment the appellant insurance company has filed this appeal under section 173(1) of the motor vehicles act, 1988 being aggrieved by the judgment dated 05.12.2018 passed by the xii addl. district and sessions judge & addl. mact, belagavi sitting at gokak (for short the tribunal) .....
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..... without mentioning the date on the plan, the collection of licence fee and land tax, payment of income-tax, excise duty, prima-facie constitute legal sanction for the petitioners to put 21 up construction of thatched roof huts, buildings, etc., on agricultural lands and to carry on commercial activity in virupapura gaddi is noticed only to ..... huts, buildings, etc., by the appellants (therein) to carry on the business of hotels/restaurants/guest house in virupapura gaddi was in violation of 1961 act. further, hwham had authority to proceed with demolition of such illegal constructions. the respondents are directed to proceed with the demolition of the 23 illegal structures ..... the arguments advanced by the learned counsel for the petitioner submitted that the state government in exercise of its powers under section 19(3) of the act, 1961 has issued notification dated 22.10.1988, declaring 10 villages including virupapura gaddi village as protected area . this aspect is clear from the schedule .....
Tag this Judgment!Court : Karnataka Dharwad
..... /57 date of judgment:16. 06.2017 ita no.100066/2016 & connected cases the pr. commissioner of income tax, c r building, navanagar, hubballi. & anr. vs. the totagars co-operative sale society, sirsi. by the provisions of the banking regulation act, 1949. only the primary agricultural credit societies with their limited work of providing credit facility to its members continued to be governed by ..... date of judgment:16. 06.2017 ita no.100066/2016 & connected cases the pr. commissioner of income tax, c r building, navanagar, hubballi. & anr. vs. the totagars co-operative sale society, sirsi. part v of the banking regulation act, 1949 (10 of 1949); (b) primary co-operative agricultural and rural development bank means a society having its area of operation confined to a taluk .....
Tag this Judgment!Court : Karnataka Dharwad
..... limited in the present case is admittedly not such a primary agricultural credit society. 15. the amendment of section 194a(3)(v) of the act excluding the co-operative banks from the definition of "co-operative society" by finance act, 2015 and requiring them to deduct income tax at source under section 194a of the act also makes the legislative intent clear that the co-operative ..... co- operative society, is not deductible under section 80p(2)(d) of the act. " 22. again, the division bench of punjab and haryana high court in still a later decision reported in the same volume of itr in the case of commissioner of income-tax vs. punjab state co-operative agricultural development bank limited, reported in [2016] 389 itr 607 (pandh) concurred with the .....
Tag this Judgment!Court : Karnataka Dharwad
..... post or are doctors, if they chartered advocate, accountant, tax consultant, dental doctors, engineers or architect in occupation. income if they are assessee. income tax they are sale if assessee. tax if they have 8 hectares of dry land or equivalent wet land,water source land (on land reforms act). (b) whether the father or mother or guardian are ..... filed and in the revenue is no changes are made in respect of the name the same is submitted for your further course of action. records there from agriculture (altered) `$7 150,000/- signature of applicant sd/- signature revenue inspector verified by: sd/-30.01.2016 vijaya b. ronada village accountant 39 date of ..... nos.101469-470/2016 c/w. w.a.no.101465/2016 veeresh & another vs. state of karnataka & others havaragi hungunda bagalkote veena kashappanavar 21.8.1981 davanagere vijayananda agricultural havaragi hungund joshi galli, ilakalla tq. hindu lingayat (3b) --2) a)3) 4)5) 6)7) permanent place of applicant: village taluk dist applicant name .....
Tag this Judgment!Court : Karnataka Dharwad
..... same is submitted for your further course of action.7working member 8pay scale and salary 9details of the employment and place 10other details 11whether income tax assesse 12whether sales tax assessee 13annual incomefrom agriculture rs. 750,000/- (altered) signature of applicantverified by:sd/-30.01.2016 sd/- vijaya b. ronada signature revenue inspector village ..... d)if they are income tax assessee. (e)if they are sale tax assessee. (a)if they have 8 hectares of dry land or equivalent wet land, water source land (on land reforms act).20 acres 19 guntas(b)whether the father or mother or guardian are in government service and their pay scalesfrom agriculture rs. 150,000 ..... are agriculturist, furnish the details of the lands. 10)whether the applicant or his father/mother/parents are the income tax assessee 11)whether the applicant or his father/mother/parents are the sales tax assessee. declaration i hereby declare that the above information furnished by me are true and correct. place: hungund .....
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