Court : Karnataka Dharwad
..... the activities of the society, namely, carrying on the business of providing credit facilities to its members or marketing of the agricultural produce of its members. when the assessee-society provides credit facilities to its members, it earns interest income. as stated above, in this case, interest held as ineligible for deduction under section 80p ..... (iii) a government company as defined in section 617 of the companies act, 1956 (1 of 1956), or a corporation established by or under a central, state or provincial act (being a company or corporation engaged in supplying milk, oilseeds, fruits or vegetables, as the case may be, to the public), the whole of ..... for the purposes of this section an "urban consumers' co- operative society" means a society for the benefit of the consumers within the limits of a municipal corporation, municipality, municipal committee, notified area committee, town area or cantonment. (3) in a case where the assessee is entitled also to the deduction under section .....
Tag this Judgment!Court : Karnataka Dharwad
..... bank may have the corporate body or skeleton of a co-operative society but its business is entirely different and that is the banking business, which is governed and regulated 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 ..... 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 aforesaid view of the gujarat high court, distinguishing the view ..... to give a precise meaning to the words "profits and gains of business" mentioned in section 80p(2) of the act. in the present case, as stated above, assessee-society regularly invests funds not immediately required for business purposes. interest on such investments, therefore, cannot fall within the meaning of the expression "profits .....
Tag this Judgment!Court : Karnataka Dharwad
..... important temple complex known as badavilinga temple and ugra narasimha temple. the temple s original entry is on the eastern side and the agricultural field owned by the above petitioner blocks this side. in the absence of access from the original eastern doorway, as a temporary measure ..... .komareppa, aged about61years, r/at. old2d ward, kamalapur village, hospet taluk, bellary dist. ...petitioners (by sri. mallikarjunswamy b. hiremath, advocate) and:1. state of karnataka, represented by its secretary, revenue department, m.s. building, bangalore.2. the under secretary, government of karnataka, revenue department(land acquisition), m.s ..... about42years, both r/at. 2nd ward, near new bustand, kamalapur village, hospet taluk, bellary dist. ...petitioners (by sri. mallikarjunswamy b. hiremath, advocate) and1 state of karnataka, represented by its secretary, revenue department, m.s. building, bangalore. 22. the under secretary, government of karnataka, revenue department(land acquisition), m.s .....
Tag this Judgment!Court : Karnataka Dharwad
..... important temple complex known as badavilinga temple and ugra narasimha temple. the temple s original entry is on the eastern side and the agricultural field owned by the above petitioner blocks this side. in the absence of access from the original eastern doorway, as a temporary measure ..... .komareppa, aged about61years, r/at. old2d ward, kamalapur village, hospet taluk, bellary dist. ...petitioners (by sri. mallikarjunswamy b. hiremath, advocate) and:1. state of karnataka, represented by its secretary, revenue department, m.s. building, bangalore.2. the under secretary, government of karnataka, revenue department(land acquisition), m.s ..... about42years, both r/at. 2nd ward, near new bustand, kamalapur village, hospet taluk, bellary dist. ...petitioners (by sri. mallikarjunswamy b. hiremath, advocate) and1 state of karnataka, represented by its secretary, revenue department, m.s. building, bangalore. 22. the under secretary, government of karnataka, revenue department(land acquisition), m.s .....
Tag this Judgment!Court : Karnataka Dharwad
..... these statutory provisions have been given a total go by in not merely notifying vast extent of private lands, particularly, agricultural lands, but acquiring it by use of the authority of the state and placing it at the disposal of private persons is nothing short of glaring instance of misuse and abuse of statutory ..... to the constitution has been noticed as under: eminent domain. the power to take private property for public use by the sate, municipalities, and private persons or corporations authorized to exercise functions of public character. housing authority of cherokee national of oklahoma v. langley, old., 555 p.2d 1025, 1028. fifth amendment, u.s ..... industrial infrastructural facilities and amenity in industrial areas in the state of karnataka, there shall be established by the state government by notification a board by the name of the karnataka industrial areas development board. (2) the said board shall be a body corporate with perpetual succession and a common seal, and may sue .....
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..... and the period of deposit and the sum accrued as interest during the period. further, in the affidavit dated 26.04.2016 the corporation at paragraph 15 has stated as follows: 15. i state that because of the pendency of the proceedings before this hon ble court, the sale proceeds excluding emd amount deposited by the respondent no ..... failure of the petitioner to strictly adhere to the terms and conditions imposed thereunder. as a consequence of its failure, the corporation exercised the powers vested in it under section 29 of the state financial corporation act (for short the act ) and took the possession of the running hospital on 21.04.2007. the mahazar was drawn ..... pointed out that promoter couples had invested their hard earned money and also by selling their properties like a flat, plot, agriculture land, gold, jewelry and survival of the unit and family was in the hands of the corporation and fervently pleaded for extension of time to repay the balance. it was also pointed out that the .....
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..... co-operative bank subscribing to the share capital of such co-operative society out of funds provided by the state government for the purpose; (ccvi) primary credit society means a co-operative society, other than a primary agricultural credit society, - (1) the primary object or principal business of which is the transaction of banking business; ..... bank sub-scribing to the share capital of such co-operative society out of funds provided by the state government for the purpose; (ccv) primary co-operative bank means a co-operative society, other than a primary agricultural credit society, - (1) the primary object or principal business of which is the transaction of banking ..... as such under any central act for the time being in force relating to the multi-state co-operative societies but does not include a national co-operative society and a federal co-operative.] (cciv) primary agricultural credit society means a co-operative society, - (1) the primary object or principal business of .....
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..... departments of rural development & panchayat raj, co-operation, water resources, karnataka state seeds corporation, karnataka state seed certification agency, & karnataka agro- industries development corporation. (d) more importantly, section 67(1) of 2009 act creates the state co-ordination committee for agricultural - 22 - wa no.100030 of 2022 c/w wa no.100076 of2022education ..... , research & extension, inter alia comprising of minister for agriculture as its chairperson, & secretary to agriculture department as its ..... many words, to ensure autonomy of the universities is also true. (e) section 26 of the act makes the minister of agriculture for the state of karnataka, the pro-chancellor of the university, ex officio. section 27(2) empowers the government to constitute a search committee .....
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..... , baner road, near sadanand hotel, pune, maharashtra-411045 ...petitioner (by sri hasmaith pasha, sr. counsel appeared for sri n.s kini, advocate) and the state of karnataka through agricultural officer and seeds inspector, farmer s communication center, agricultural department kaginele, byadgi taluk haveri district-581106 respondent (by sri ramesh chigari, hcgp ) this criminal petition is filed under section482of cr.pc., seeking to call ..... deemed to be guilty of that offence and shall be liable to be proceeded against and punished accordingly. explanation. for the purpose of this section,- (a) company means any body corporate and includes a firm or other association of individuals; and (b) director , in relation to a firm, means a partner in the firm. section 6 deals with the minimum limit .....
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..... of admissions, on the part of the respondent authorities that the private road measuring 414 sq m was private property never acquired by pune municipal corporation or the state government, the respondents had a public duty under section 91 to appropriately modify the scheme and to show the private road as property of its ..... j.m., addl. adv. general a/w sri. g.k.hiregoudar, govt. adv. ) and:1. smt. rohani w/o. suresh patravali aged about64years, occ. business/agriculture, r/o. narayanapur, dharwad-580008.2. the commissioner directorate of urban land transport urban development department, bmtc timc b block, 4th floor, shantinagar, k.h.road, bengaluru-560027 ..... connected matters this court including gunwant kaur [gunwant kaur v. municipal committee, bhatinda, (1969) 3 scc769 held: (abl international ltd. case [abl international ltd. v. export credit guarantee corpn. of india ltd., (2004) 3 scc553 , scc pp. 568-69 & 572, paras 19 &27) 19. therefore, it is clear from the above enunciation .....
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