https://www.taxtmi.com/caselaws?id=180999 Income accruing outside British India was taxable under the Income-tax Act, 1922 when a resident assessee physically brought money representing that income into British India. The expression "brought into" required the actual bringing of funds into British India; it did not require permanent retention, investment, or any specified purpose for the remittance. Earlier interpretations of "received" did not govern this separate expression. Accordingly, profits remitted through British India from an Indian State were includible in total income for the relevant assessment year. en-us Fri, 17 Apr 1953 00:00:00 +0530 Tue, 05 Apr 2016 18:28:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=180999 Income accruing outside British India was taxable under the Income-tax Act, 1922 when a resident assessee physically brought money representing that income into British India. The expression "brought into" required the actual bringing of funds into British India; it did not require permanent retention, investment, or any specified purpose for the remittance. Earlier interpretations of "received" did not govern this separate expression. Accordingly, profits remitted through British India from an Indian State were includible in total income for the relevant assessment year. Case-Laws Income Tax Fri, 17 Apr 1953 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=180999