https://www.taxtmi.com/caselaws?id=192714 Residence for charging income under Section 4(2) of the Income-tax Act, 1922 was determined by reference to the date when the profits and gains accrued outside British India, not merely the dates of remittance or assessment. On the facts, the assessee was held to be residing in British India at those material dates because he owned a house there, his second wife and children lived there, he stayed there whenever he came, and he was physically present in British India when the income accrued. The income was therefore taxable in British India. en-us Wed, 19 Sep 1928 00:00:00 +0530 Wed, 14 Jun 2017 11:21:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=192714 Residence for charging income under Section 4(2) of the Income-tax Act, 1922 was determined by reference to the date when the profits and gains accrued outside British India, not merely the dates of remittance or assessment. On the facts, the assessee was held to be residing in British India at those material dates because he owned a house there, his second wife and children lived there, he stayed there whenever he came, and he was physically present in British India when the income accrued. The income was therefore taxable in British India. Case-Laws Income Tax Wed, 19 Sep 1928 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=192714