Income from the manufacture of coffee

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..... Income derived from the sale of coffee grown, cured, roasted and grounded by the seller in India, with or without mixing chicory or other flavouring ingredients, shall be computed as if it were income derived from business, and forty per cent of such income shall be deemed to be income liable to tax. Explanation:- For the purposes of sub-rules (1) and (1A) curing shall have the same meaning .....

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