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    <title>Cess on green leaf is part of agricultural income; deductible before computing composite income u/r 8.</title>
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    <description>Addition of cess on green leaf - part of income is agriculture income - Expenditure on cess should be allowed as a deduction before computing the composite income under Rule 8 and the apportionment is to be made after the income is so computed. - SC</description>
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    <pubDate>Wed, 10 Feb 2016 08:17:59 +0530</pubDate>
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      <title>Cess on green leaf is part of agricultural income; deductible before computing composite income u/r 8.</title>
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      <description>Addition of cess on green leaf - part of income is agriculture income - Expenditure on cess should be allowed as a deduction before computing the composite income under Rule 8 and the apportionment is to be made after the income is so computed. - SC</description>
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      <pubDate>Wed, 10 Feb 2016 08:17:59 +0530</pubDate>
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