2015 (9) TMI 1409

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e, Adv. JUDGEMENT The appeal was admitted on the following substantial questions of law: "(a) Whether on a true and proper interpretation of Section 80 HHC of the Income Tax Act, 1961 the Tribunal was justified in not allowing the deduction under section 80HHC of the Income Tax Act, 1961 in computing the mixed income derived from the tea grown and manufactured by the assessee and th....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....1962 the deduction under section 33AB of the Act is to be allowed while computing the income derived from sale of tea grown and manufactured by the seller which form the composite income from sale of tea grown and manufactured by the seller and the apportionment in terms of Rule 8 of the Income Tax Rules, 1962 between agricultural income and nonagricultural income should be made after the said ded....