Agriculture income - composite income - Rule 8 - business of ...
Income from Tea Business: 60% Classified as Agricultural Income u/r 8 for Tax Purposes.
October 4, 2013
Case Laws Income Tax HC
Agriculture income - composite income - Rule 8 - business of growing, manufacturing and selling of tea - 60% of Premium on import licence, Sale of Scrap, Misc. Garden Income, and Excise duty, etc to be treated as agriculture income - HC
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