https://www.taxtmi.com/caselaws?id=795203 Rule 8 apportions composite income from growing and manufacturing tea as 60% agricultural income and 40% taxable business income. An employees' provident fund and ESI contribution disallowance relating to that composite tea income must follow the same apportionment. Including the entire disallowance in taxable income would improperly affect the agricultural component. Accordingly, only 40% of unpaid employees' PF and ESI contributions is includible in taxable income, while the remaining 60% is excluded. en-us Tue, 14 Jul 2026 00:00:00 +0530 Sat, 18 Jul 2026 08:27:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=795203 Rule 8 apportions composite income from growing and manufacturing tea as 60% agricultural income and 40% taxable business income. An employees' provident fund and ESI contribution disallowance relating to that composite tea income must follow the same apportionment. Including the entire disallowance in taxable income would improperly affect the agricultural component. Accordingly, only 40% of unpaid employees' PF and ESI contributions is includible in taxable income, while the remaining 60% is excluded. Case-Laws Income Tax Tue, 14 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795203