https://www.taxtmi.com/caselaws?id=192452 Commission credited in India to a non-resident's account was treated as receipt in India for income-tax purposes, even though the services giving rise to the commission were performed abroad and the amount was not physically remitted overseas. Section 4(1)(a) of the Income-tax Act, 1922, was applied to hold the commission taxable in India. The assessee was also held liable as statutory agent of the non-resident because a business connection existed and section 43 operated as an independent machinery provision, not confined to section 42. The result was that the commission was taxable in India and the assessee was assessable as agent. en-us Tue, 21 Feb 1956 00:00:00 +0530 Thu, 01 Jun 2017 16:56:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=192452 Commission credited in India to a non-resident's account was treated as receipt in India for income-tax purposes, even though the services giving rise to the commission were performed abroad and the amount was not physically remitted overseas. Section 4(1)(a) of the Income-tax Act, 1922, was applied to hold the commission taxable in India. The assessee was also held liable as statutory agent of the non-resident because a business connection existed and section 43 operated as an independent machinery provision, not confined to section 42. The result was that the commission was taxable in India and the assessee was assessable as agent. Case-Laws Income Tax Tue, 21 Feb 1956 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=192452