https://www.taxtmi.com/caselaws?id=5054 A proportionate part of the profits from the impugned sales was treated as income accruing in British India and therefore taxable there. The Court relied on the combined commercial steps in British India, including canvassing, brokerage, personal visits, execution of contracts at Indore, delivery f.o.r. Indore, and endorsement of railway receipts through the bank, and followed earlier authority on similar delivery and collection arrangements. It rejected the argument that no profits could be taxed merely because delivery was f.o.r. Indore and sale proceeds were received at Indore through the bank, and answered the referred question in the affirmative in favour of Revenue. en-us Fri, 21 Jul 1967 00:00:00 +0530 Fri, 18 Sep 2015 12:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=5054 A proportionate part of the profits from the impugned sales was treated as income accruing in British India and therefore taxable there. The Court relied on the combined commercial steps in British India, including canvassing, brokerage, personal visits, execution of contracts at Indore, delivery f.o.r. Indore, and endorsement of railway receipts through the bank, and followed earlier authority on similar delivery and collection arrangements. It rejected the argument that no profits could be taxed merely because delivery was f.o.r. Indore and sale proceeds were received at Indore through the bank, and answered the referred question in the affirmative in favour of Revenue. Case-Laws Income Tax Fri, 21 Jul 1967 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=5054