https://www.taxtmi.com/caselaws?id=190068 Income from coffee grown in Mysore and sold in British India was treated as arising or accruing in the Indian State for the second proviso to Section 4(2) of the Indian Income-tax Act, 1922, so the assessee qualified for the exemption. The Court held that ordinary post-harvest steps taken to make the produce marketable did not amount to manufacturing, and the exemption was therefore not limited to the raw value of the beans. On that basis, the full sale realisation, not merely the agricultural input value, remained outside the taxable charge in British India. en-us Thu, 29 Apr 1937 00:00:00 +0530 Thu, 02 Feb 2017 18:34:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=190068 Income from coffee grown in Mysore and sold in British India was treated as arising or accruing in the Indian State for the second proviso to Section 4(2) of the Indian Income-tax Act, 1922, so the assessee qualified for the exemption. The Court held that ordinary post-harvest steps taken to make the produce marketable did not amount to manufacturing, and the exemption was therefore not limited to the raw value of the beans. On that basis, the full sale realisation, not merely the agricultural input value, remained outside the taxable charge in British India. Case-Laws Income Tax Thu, 29 Apr 1937 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=190068