https://www.taxtmi.com/caselaws?id=190977 The High Court held that the commission earned by the assessee accrued in Saurashtra, not in Part A States, as the services were rendered there. Additionally, the income was received in Saurashtra where the assessee received the cheques, contrary to the Tribunal's finding that it was received in Part A States. The Court emphasized the location of service provision as crucial in determining both the accrual and receipt of income. The decision favored the assessee, directing the Commissioner to bear the costs. en-us Tue, 18 Mar 1958 00:00:00 +0530 Wed, 15 Mar 2017 17:00:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=190977 The High Court held that the commission earned by the assessee accrued in Saurashtra, not in Part A States, as the services were rendered there. Additionally, the income was received in Saurashtra where the assessee received the cheques, contrary to the Tribunal's finding that it was received in Part A States. The Court emphasized the location of service provision as crucial in determining both the accrual and receipt of income. The decision favored the assessee, directing the Commissioner to bear the costs. Case-Laws Income Tax Tue, 18 Mar 1958 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=190977