Court : Karnataka Dharwad
..... tribunal, panaji bench, paimaji, appeal filed by the assessee is dismissed.) 1. the assessee has come up in appeal invoking section 260a of the income tax act, 1961 (for short the act'), calling in question the assessment order dated 31.10.2012, annexure 'b', the order dated 07.10.2013 of the first appellate authority, annexure 'c' and ..... society" means a co-operative society, (1) the primary object or principal business of which is to provide financial accommodation to its members for agricultural purposes or for purposes connected with agricultural activities (including the marketing of crops); and (2) the bye-laws of which do not permit admission of any other co-operative society as a member: ..... credit, business, industry, consumer durables to its members; (f-2) xxx]" section 2(h-2) of the kcs act defines 'primary agricultural credit co-operative society', thus: "6(1 clauses (f-1) and (f-2) inserted by act no.6 of 2010 and shall be deemed to have come into force w.e.f. 3-11-2009.)[(h-2) .....
Tag this Judgment!Court : Karnataka
1. the revenue has preferred this appeal against the order passed by the tribunal directing the commissioner of income tax (central) to grant registration under section 12aa of the income tax act, 1961 (hereinafter referred to as 'the act') for the period as claimed by the assessee. 2. the assessee - trust was originally constituted in the year ..... building at no.8a, gokulam main road, jayalakshmipuram, mysore and started a nursery and primary school in the building. in the year 1999, they obtained agricultural land for housing their school building. they applied for necessary approval from the deputy commissioner (revenue), mysore and also availed permission to construct school building. the ..... was commenced in the current financial year. the total strength of the students was around 945. they applied for registration under section 12aa of the act. the said request was declined on the ground that there is an amendment to the trust deed and such amendments render the trust ineligible for .....
Tag this Judgment!Court : Karnataka
..... adjustments. but at the same time it is well settled that such legislations are no exception, to article 14 of the constitution (see. khandige sham eh at v. agricultural income tax officer, air 1963 sc 591; state of madras t. nakoalal, air 1967 sc 1458; and state of kerala v. rutty,air 1969 sc 378). in fact, as ..... petitions armed with the decision of the supreme court in aswathanarayana setty's case and drawing a comparison between the provisions of the bombay court fees act and the act have built an argument of discrimination in the matter of payment of court fee on probates or letters of administration to be issued where the market ..... down by this court. the division bench was dealing with two independent petitions before it. in both the petitions, the constitutional validity of the provisions of the kcfsv act, relating to the prescription of court fees, on petitions seeking probate or letters of administration - was sought to be questioned. the petitioners therein had contended that: (1 .....
Tag this Judgment!Court : Karnataka
..... fiscal adjustments. but at the same time it is well settled that such legislations are no exception, to article 14 of the constitution (see:khandige sham bhat v. agricultural income tax officer, air1963sc591 state of madras v. nandalal, air 1967 sc1458 and state of kerala v. kutty,air1969sc378. in fact, as stated earlier, the, levy of ..... armed with the decision of the supreme court in aswathanarayana setty's case and drawing a comparison between the provisions of the bombay court fees act and the act have built an argument of discrimination in the matter of payment of court fee on probates or letters of administration to be issued where the ..... by this court. the division bench was dealing with two independent petitions before it. in both the petitions, the constitutional validity of the provisions of the kcfsv act, relating to the prescription of court fees, on petitions seeking probate or letters of administration was sought to be questioned. the petitioners therein had contended that : .....
Tag this Judgment!Court : Karnataka
..... no rational reason for his decision. (see: r vs. secretary of state for trade and industry exp. lmbro plc., (1989) 1 wlr 525; padfield vs. minister of agriculture, fisheries and food, (1968)ac 1997). natural justice demands that (1) the applicant be informed of the nature of the case against him; and (2) he be given ..... because it could be assumed that it had accepted the reasons given by the lower authority.(see: m.p.industries vs. union of india, air 1966 sc 671; cit vs. pilliah, (1967) 63 itr 411 sc). but then the judicial view underwent a change and it came to be ruled that the appellate body should give ..... professional misconduct, provisions of appeal etc. the relevant portion of the ethics regulations, 2002 relevant for the present controversy is quoted hereunder: "7. misconduct: the following acts of commission or omission on the part of a physician shall constitute professional misconduct rendering him/her liable for disciplinary action: 7.16 before performing an operation the physician .....
Tag this Judgment!Court : Karnataka
..... , dismissing the appeal.) 1. the state government as well as the assessees have filed these revision petitions under section 55(1) of the karnataka agriculture income-tax act, 1957 (for short 'the act) challenging the order passed by the karnataka appellate tribunal. 2. though these revision petitions are coming on for admission, with the consent of the ..... sta no.2424/2010 on the file of karnataka appellate tribunal, bangalore, partly allowing the appeal.) (prayer: crp filed u/s 55(1) of the karnataka agricultural income tax act, 1957 against the order dated: 16.9.2011 in sta no.255/2010 on the file of the karnataka appellate tribunal, bangalore, partly allowing the appeal.) ( ..... .371/2005 on the file of karnataka appellate tribunal, bangalore, allowing the appeal filed u/s 32(5)(a) of karnataka agricultural income tax act, 1957.) (prayer: crp filed u/sec 55(1) of kait act, 1957, against the judgment and order dated 07.03.2011 passed in sta.254/2007 on the file of karnataka appellate tribunal .....
Tag this Judgment!Court : Karnataka
..... , dismissing the appeal.) 1. the state government as well as the assessees have filed these revision petitions under section 55(1) of the karnataka agriculture income-tax act, 1957 (for short 'the act) challenging the order passed by the karnataka appellate tribunal. 2. though these revision petitions are coming on for admission, with the consent of the ..... sta no.2424/2010 on the file of karnataka appellate tribunal, bangalore, partly allowing the appeal.) (prayer: crp filed u/s 55(1) of the karnataka agricultural income tax act, 1957 against the order dated: 16.9.2011 in sta no.255/2010 on the file of the karnataka appellate tribunal, bangalore, partly allowing the appeal.) ( ..... .371/2005 on the file of karnataka appellate tribunal, bangalore, allowing the appeal filed u/s 32(5)(a) of karnataka agricultural income tax act, 1957.) (prayer: crp filed u/sec 55(1) of kait act, 1957, against the judgment and order dated 07.03.2011 passed in sta.254/2007 on the file of karnataka appellate tribunal .....
Tag this Judgment!Court : Karnataka
..... of the centre for purposes of income tax act, 1961 and bengal agricultural act, 1944 and so also the provisions of income tax act, 1961 and while dealing with the question whether the agricultural income be taxed under the 1961 act, made the following observations: "it is true that both rule 8 of the income-tax rules, 1962, and section 8 of the 1944 act provide how the mixed income from the growing tea leaves and ..... tea manufacturing can be taxed. "mixed income" means the income derived .....
Tag this Judgment!Court : Karnataka
..... has specifically recorded a finding that, the original grantee, deceased k.m. gopalappa is working in tungabhadra sugar factory, getting substantial income of rs.20,000/- per month and owning agricultural land measuring an extent of more than 04 acres 38 guntas. further, the said original grantee, without taking prior permission has changed ..... government. a fraud is an act of deliberate deception with the design of securing something by taking unfair advantage of another. it is a cheating intended to get an advantage. the original grantee was indisputably an employee in the tungabhadra sugar factory, getting substantial income and also owing agricultural land measuring 04 acres 38 ..... court, must come with clean hands. we are constrained to say that more often than not, process of the court is being abused. property-grabbers, tax-evaders, bank-loan-dodgers and other unscrupulous persons from all walks of life find the court process a convenient lever to retain the illegal-gains indefinitely. .....
Tag this Judgment!Court : Karnataka
..... the constitution praying to declare that s.206aa of the income tax act, 1961 is unconstitutional, etc.)these petitions have been filed seeking for a declaration that s.206 aa of the income tax act, 1961 is unconstitutional and for costs.it is stated, petitioners are small investors. for depositing their savings out of their meager income, they approached respondents 3 and 4, for earning better interest ..... difficult rather to approach the various government departments particularly the income tax department go get their pan. at the cost of repetition, i may observe it may not be necessary for such persons whose income is below the taxable limit to obtain pan. such investments savings from their earnings or by way of agriculture or any other source, in banking and financial institutions would .....
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