https://www.taxtmi.com/caselaws?id=169599 Commission payable to an employee for services rendered in British India was held to accrue or arise in British India, even though it was received in the United Kingdom while the employee was on leave. The Court distinguished "accruing or arising" from "received" and held that the place of receipt does not determine the source of income. Reading the service agreement with the charging scheme, the commission was treated as remuneration dependent on work done in Indian tea estates and on the profits of those estates. On that basis, the income's source was British India and it was taxable there under Section 4(1) of the Indian Income-tax Act, 1922. en-us Thu, 18 Feb 1937 00:00:00 +0530 Mon, 04 May 2015 10:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=169599 Commission payable to an employee for services rendered in British India was held to accrue or arise in British India, even though it was received in the United Kingdom while the employee was on leave. The Court distinguished "accruing or arising" from "received" and held that the place of receipt does not determine the source of income. Reading the service agreement with the charging scheme, the commission was treated as remuneration dependent on work done in Indian tea estates and on the profits of those estates. On that basis, the income's source was British India and it was taxable there under Section 4(1) of the Indian Income-tax Act, 1922. Case-Laws Income Tax Thu, 18 Feb 1937 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=169599