https://www.taxtmi.com/caselaws?id=6472 Where payment by cheque is authorised or understood to be sent through the post, the post office is treated as the creditor's agent and receipt occurs when the cheque is posted. On that principle, sale proceeds remitted by cheques from British India were treated as received in British India and therefore taxable under the Indian Income-tax Act, 1922. An express written request on the bill was not necessary if the course of dealings and surrounding circumstances showed an implied arrangement for payment by post. en-us Wed, 17 Mar 1976 00:00:00 +0530 Fri, 05 Dec 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=6472 Where payment by cheque is authorised or understood to be sent through the post, the post office is treated as the creditor's agent and receipt occurs when the cheque is posted. On that principle, sale proceeds remitted by cheques from British India were treated as received in British India and therefore taxable under the Indian Income-tax Act, 1922. An express written request on the bill was not necessary if the course of dealings and surrounding circumstances showed an implied arrangement for payment by post. Case-Laws Income Tax Wed, 17 Mar 1976 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=6472