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            Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

            Provisions expressly mentioned in the judgment/order text.

            <h1>Income from Sale of Coffee: 25% Business, 75% Agricultural; Roasted Coffee: 40% Business, 60% Agricultural.</h1> Rule 7B of the Income Tax guidelines specifies that income from the sale of coffee grown and cured in India is treated as business income, with 25% considered business income and 75% as agricultural income. For coffee that is grown, cured, roasted, and grounded in India, possibly mixed with chicory or other flavoring ingredients, 40% of the income is deemed taxable business income, while 60% is treated as agricultural income.

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