https://www.taxtmi.com/caselaws?id=7084 Receipt of payment by cheque is treated as occurring at the place where the cheque is delivered, if it is accepted in discharge of the debt and there is no proof that postal transmission or later encashment elsewhere was authorised or agreed. On these facts, cheques issued by the Government of India and delivered at Jaipur discharged the liability there, so subsequent realisation at Bombay did not change the place of receipt. The revenue failed to prove receipt within the taxable territories, and the profits and gains from the sales were therefore treated as received outside those territories and not taxable on that basis. en-us Tue, 21 Feb 1967 00:00:00 +0530 Sun, 08 Feb 2009 11:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=7084 Receipt of payment by cheque is treated as occurring at the place where the cheque is delivered, if it is accepted in discharge of the debt and there is no proof that postal transmission or later encashment elsewhere was authorised or agreed. On these facts, cheques issued by the Government of India and delivered at Jaipur discharged the liability there, so subsequent realisation at Bombay did not change the place of receipt. The revenue failed to prove receipt within the taxable territories, and the profits and gains from the sales were therefore treated as received outside those territories and not taxable on that basis. Case-Laws Income Tax Tue, 21 Feb 1967 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=7084