https://www.taxtmi.com/caselaws?id=176188 A partner in a registered firm who was non-resident or not ordinarily resident in British India could not exclude from individual total income the proportion of the firm's profits accruing outside British India. The Indian Income-tax Act, 1922 applied a special machinery for registered firms: the firm's total income was computed first, and the partner's share was then brought into assessment. Section 4, being subject to the Act, did not override that scheme, and the second proviso to Section 23(5)(a) contained no express exclusion for such foreign-accruing profits. The partner's full share was therefore assessable. en-us Mon, 20 Dec 1948 00:00:00 +0530 Wed, 16 Dec 2015 14:40:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=176188 A partner in a registered firm who was non-resident or not ordinarily resident in British India could not exclude from individual total income the proportion of the firm's profits accruing outside British India. The Indian Income-tax Act, 1922 applied a special machinery for registered firms: the firm's total income was computed first, and the partner's share was then brought into assessment. Section 4, being subject to the Act, did not override that scheme, and the second proviso to Section 23(5)(a) contained no express exclusion for such foreign-accruing profits. The partner's full share was therefore assessable. Case-Laws Income Tax Mon, 20 Dec 1948 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=176188