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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>Treatment of tea business income: portion recharacterised as business income while remainder treated as agricultural income.</h1> Rule 8 prescribes that income from the business of growing tea leaves and manufacturing tea is computed as normal commercial profit after allowing all permissible deductions, and that the computed income is apportioned between business income and agricultural income by deeming specified shares for each stream.

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