https://www.taxtmi.com/caselaws?id=178669 Tax liability that accrued during the accounting period within British India was not displaced by a later change in residence or the post-partition territorial change. The income had arisen from territories that formed part of British India when the liability attached, and the Indian Independence (Income-tax Proceedings) Order, 1947 did not apply because there was no demonstrated transfer of the case between Dominions or prior change in jurisdiction before the appointed day. The income-tax authority therefore retained jurisdiction to complete the assessments for the relevant years, and the assessments were competent. en-us Wed, 07 Mar 1962 00:00:00 +0530 Wed, 10 Feb 2016 15:12:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=178669 Tax liability that accrued during the accounting period within British India was not displaced by a later change in residence or the post-partition territorial change. The income had arisen from territories that formed part of British India when the liability attached, and the Indian Independence (Income-tax Proceedings) Order, 1947 did not apply because there was no demonstrated transfer of the case between Dominions or prior change in jurisdiction before the appointed day. The income-tax authority therefore retained jurisdiction to complete the assessments for the relevant years, and the assessments were competent. Case-Laws Income Tax Wed, 07 Mar 1962 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=178669