https://www.taxtmi.com/caselaws?id=188936 The High Court held that receipts from premium on import licence, sale of scrap, miscellaneous garden income, and excise duty rebate should be considered part of the composite income before apportionment under r. 8 of the IT Rules, 1962. The Court emphasized that these receipts were directly connected to the business of growing and manufacturing tea. The appeal was allowed, and the orders of the lower authorities excluding these receipts were set aside. en-us Tue, 18 Jun 2013 00:00:00 +0530 Wed, 21 Dec 2016 12:33:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=188936 The High Court held that receipts from premium on import licence, sale of scrap, miscellaneous garden income, and excise duty rebate should be considered part of the composite income before apportionment under r. 8 of the IT Rules, 1962. The Court emphasized that these receipts were directly connected to the business of growing and manufacturing tea. The appeal was allowed, and the orders of the lower authorities excluding these receipts were set aside. Case-Laws Income Tax Tue, 18 Jun 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=188936