https://www.taxtmi.com/caselaws?id=180074 Income from the sale of coffee grown on Mysore estates was held not to be exempt under the second proviso to Section 4(2) of the Indian Income Tax Act, 1922, because that proviso was construed as limiting the extended charge under Section 4(2) rather than granting complete immunity. Where the sale proceeds were received in British India, Section 4(1) could still apply despite the agricultural character of the source. The statutory scheme distinguished between income accruing or arising in British India and income arising outside British India but received in British India, and a strict reading of Section 4 required tax liability on the received income. en-us Fri, 18 Nov 1938 00:00:00 +0530 Wed, 16 Mar 2016 10:57:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=180074 Income from the sale of coffee grown on Mysore estates was held not to be exempt under the second proviso to Section 4(2) of the Indian Income Tax Act, 1922, because that proviso was construed as limiting the extended charge under Section 4(2) rather than granting complete immunity. Where the sale proceeds were received in British India, Section 4(1) could still apply despite the agricultural character of the source. The statutory scheme distinguished between income accruing or arising in British India and income arising outside British India but received in British India, and a strict reading of Section 4 required tax liability on the received income. Case-Laws Income Tax Fri, 18 Nov 1938 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=180074