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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>Allocation between business and agricultural income for processed coffee clarified; a larger portion of roasted and grounded coffee treated as taxable business income.</h1> Income from sale of coffee grown and cured in India is computed as if from a normal business with 25% deemed business income and 75% deemed agricultural income. For coffee grown, cured, roasted and grounded in India (with or without chicory or flavouring), income is computed as if from a normal business with 40% deemed taxable business income and 60% deemed agricultural income.

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