https://www.taxtmi.com/caselaws?id=8591 A Rajasthan HC note explains that a determination of the place of assessment under section 64(3) of the Indian Income-tax Act, 1922 is final for the Act's purposes and cannot be reopened in appeal before the Appellate Assistant Commissioner or the Tribunal. It also states that sale proceeds are received in the taxable territory only when money is actually received there by or on behalf of the assessee; mere later realisation through banking channels is insufficient. On the facts discussed, cash receipts and bank deposits in British India were taxable, while one cheque-related item was excluded because receipt in the taxable territory was not adequately established. en-us Tue, 07 Dec 1971 00:00:00 +0530 Tue, 05 May 2009 16:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=8591 A Rajasthan HC note explains that a determination of the place of assessment under section 64(3) of the Indian Income-tax Act, 1922 is final for the Act's purposes and cannot be reopened in appeal before the Appellate Assistant Commissioner or the Tribunal. It also states that sale proceeds are received in the taxable territory only when money is actually received there by or on behalf of the assessee; mere later realisation through banking channels is insufficient. On the facts discussed, cash receipts and bank deposits in British India were taxable, while one cheque-related item was excluded because receipt in the taxable territory was not adequately established. Case-Laws Income Tax Tue, 07 Dec 1971 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=8591