https://www.taxtmi.com/caselaws?id=791848 Income from coffee grown, cured and processed by the assessee is governed by Rule 7B of the Income-tax Rules, not the general Rule 7, because the specific coffee provision overrides the general agricultural-income rule. Under Rule 7B(1A), the relevant income is split between taxable business income and agricultural income as prescribed. Income derived from coffee purchased from other planters and then processed does not automatically qualify as agricultural income, since it is not traceable to the assessee's own cultivation. The matter therefore requires segregation of home-grown and purchased coffee income and fresh verification for correct computation. en-us Wed, 15 Apr 2026 00:00:00 +0530 Sat, 16 May 2026 13:57:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=791848 Income from coffee grown, cured and processed by the assessee is governed by Rule 7B of the Income-tax Rules, not the general Rule 7, because the specific coffee provision overrides the general agricultural-income rule. Under Rule 7B(1A), the relevant income is split between taxable business income and agricultural income as prescribed. Income derived from coffee purchased from other planters and then processed does not automatically qualify as agricultural income, since it is not traceable to the assessee's own cultivation. The matter therefore requires segregation of home-grown and purchased coffee income and fresh verification for correct computation. Case-Laws Income Tax Wed, 15 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=791848