AROORAN SUGARS LTD. versus COMMISSIONER OF INCOME-TAX
Agricultural Income Business and Agriculture Consolidated Income Income Tax Exemption Decision Sugar Manufacturer Roll 7 (2) (a) Applicable Consumer Price Used by Assisi in their own fields and used for sugar production Calculated by the price of the cane. R 7 (2) (a) Indian Income Tax Rules, 1962, R 7 (2) (a), (b)
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