https://www.taxtmi.com/caselaws?id=126819 Commission income under financing agreements was held to accrue in Mysore because the decisive events were the actual advancement of funds, operation of the Mysore bank account, and submission and acceptance of final bills there. The place of execution of the agreements or the assessee's residence was not treated as controlling. On that basis, the income was regarded as arising in Mysore and fell within the exemption under section 14(2)(c) of the Indian Income-tax Act, 1922. en-us Mon, 06 Sep 1965 00:00:00 +0530 Tue, 22 Jan 2013 17:55:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=126819 Commission income under financing agreements was held to accrue in Mysore because the decisive events were the actual advancement of funds, operation of the Mysore bank account, and submission and acceptance of final bills there. The place of execution of the agreements or the assessee's residence was not treated as controlling. On that basis, the income was regarded as arising in Mysore and fell within the exemption under section 14(2)(c) of the Indian Income-tax Act, 1922. Case-Laws Income Tax Mon, 06 Sep 1965 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=126819