https://www.taxtmi.com/caselaws?id=188844 Commission payable at Secunderabad was held not to be received in British India because the cheques were delivered at Secunderabad, immediately credited through local bankers, and the receipt acknowledgements were issued there. The absence of any express or implied request by the assessee that the cheques be posted meant that mere drawing on British India banks or forwarding through bankers did not shift the place of receipt. On these facts, the income was treated as not received in British India, and the reference was answered in favour of the assessee. en-us Wed, 16 Feb 1955 00:00:00 +0530 Sat, 17 Dec 2016 16:13:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=188844 Commission payable at Secunderabad was held not to be received in British India because the cheques were delivered at Secunderabad, immediately credited through local bankers, and the receipt acknowledgements were issued there. The absence of any express or implied request by the assessee that the cheques be posted meant that mere drawing on British India banks or forwarding through bankers did not shift the place of receipt. On these facts, the income was treated as not received in British India, and the reference was answered in favour of the assessee. Case-Laws Income Tax Wed, 16 Feb 1955 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=188844