Section 10 in The Income Tax Act, 1961
10. Incomes not included in total income
income from manufacture of rubber and Rule 7-B from manufacture of coffee.Also refer section 2(2)/2(12)(c) and Part
namely:-- (i) (a) agricultural land other than land comprised in any tea, coffee, rubber or cardamom plantation; (b) any building owned or occupied ... revenue out of, agricultural land other than land comprised in any tea, coffee, rubber or cardamom plantation: Provided that the building
forest land or portion thereof for- (a) the cultivation of tea, coffee, spices, rubber, palms, oil-bearing plants, horticultural crops or medicinal plants
cotton ginning, cotton or jute pressing, decortication of groundnuts, the manufacture of coffee, indigo, lac, rubber, sugar (including gur ) or tea or any manufacturing process ... process of blending, packing or repacking of tea or coffee; or (b) in such other manufacturing process as the Central Government may, by notification
steps went inside again and came out with a
large coffee coloured skybag. He then got an autorickshaw
from the Burma Bazar and disappeared into ... Bank. He again went inside and brought
out a large coffee coloured skybag and placed it beside the
suitcase. He then went towards Burma Bazar
Consolidated Coffee Ltd. And Anr. Etc vs Coffee Board, Bangalore Etc. Etc on 15 April, 1980
Equivalent citations ... Bench: V.D. Tulzapurkar , D.A. Desai , A.P. Sen
PETITIONER:
CONSOLIDATED COFFEE LTD. AND ANR. ETC.
Vs.
RESPONDENT:
COFFEE BOARD, BANGALORE ETC. ETC.
DATE
Indian seller and the
foreign buyer. [175H]
170
2. In the Coffee Board case this Court held that the
introduction of an intermediary between ... foreign buyers within the meaning
of ruling in the Coffee Board case and the Benani Brother's
case. [180FGH]
4. The word "occasion
respondent owned about 550 acres out of which more
than half was Coffee planted area. He leased the plantation
and the remaining unplanted area ... does not come within the
definition of plantation, because. the extent of coffee
cultivated area has been found to have dwindled to about 100
acres
Cauvery Coffee Traders,Mangalore vs M/S.Hornor Resources (Intern.)Co.Ltd on 13 September, 2011
Equivalent citations ... JURISDICTION
ARBITRATION PETITION NOS. 7 & 8 OF 2009
M/s. Cauvery Coffee Traders, Mangalore ...Petitioners
Versus
M/s. Hornor Resources (Intern.) Co. Ltd. ...Respondents