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    <title>Income from the manufacture of coffee</title>
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    <description>Income from the sale of coffee grown and cured, or grown, cured, roasted and grounded, by the seller in India is computed as business income, with specified portions deemed taxable. The rule also explains the meaning of curing and permits allowance for the cost of replanting coffee plants in an existing area, while excluding subsidies not includible in total income from that cost.</description>
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    <pubDate>Sat, 19 Jan 2008 22:45:54 +0530</pubDate>
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      <title>Income from the manufacture of coffee</title>
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      <description>Income from the sale of coffee grown and cured, or grown, cured, roasted and grounded, by the seller in India is computed as business income, with specified portions deemed taxable. The rule also explains the meaning of curing and permits allowance for the cost of replanting coffee plants in an existing area, while excluding subsidies not includible in total income from that cost.</description>
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