https://www.taxtmi.com/caselaws?id=11296 Rule 8 treats tea income as a composite for computation, but Chapter VI-A deductions remain confined to income chargeable under the Act. The commentary explains that section 80HHC cannot be applied to the agricultural component of tea income, so the deduction is computed only on the business element after apportionment, not on the composite income before apportionment. It also states that section 80HHC(4B), inserted retrospectively, is presented as a clarificatory amendment reflecting the existing scheme and as constitutionally valid, with no infringement of Articles 14 or 19(1)(g). en-us Thu, 15 Jan 2004 00:00:00 +0530 Thu, 06 Aug 2009 10:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=11296 Rule 8 treats tea income as a composite for computation, but Chapter VI-A deductions remain confined to income chargeable under the Act. The commentary explains that section 80HHC cannot be applied to the agricultural component of tea income, so the deduction is computed only on the business element after apportionment, not on the composite income before apportionment. It also states that section 80HHC(4B), inserted retrospectively, is presented as a clarificatory amendment reflecting the existing scheme and as constitutionally valid, with no infringement of Articles 14 or 19(1)(g). Case-Laws Income Tax Thu, 15 Jan 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=11296