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2004 (7) TMI 81 - HC - Income TaxDeduction of the cess paid on green leaf in the process of growing and manufacturing tea since assessed to income-tax – Tribunal had held that the deduction is eligible after computing the income under rule 8 and the apportionment is to be made only after the income is so computed. Such apportionment cannot be made before the deduction. Rule 8 of the Income-tax Rules, 1962, requires that the computation is to be made as if by fiction the entire income out of the tea grown and manufactured as income assessable under the Income-tax Act, 1961 – Held that entire amount paid as cess on green leaf seems to be eligible for deduction – Petition by revenue is dismissed
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