Income from the manufacture of coffee

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..... n and cured by the seller in India shall be computed as if it were income derived from business, and twenty-five per cent of such income shall be deemed to be income liable to tax. (1A) Income derive .....

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..... in clause (d) of section 3 of the Coffee Act, 1942 (7 of 1942). (2) In computing the incomes referred to in sub-rules (1) and (1A), an allowance shall be made in respect of the cost of planting coffe .....

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