https://www.taxtmi.com/caselaws?id=9027 For purposes of section 4(1)(a) of the Indian Income-tax Act, 1922, the department had to prove that the cement sale proceeds were received, or deemed to be received, in British India or the taxable territories by or on behalf of the assessee. A mere absence of evidence of receipt at Bikaner was insufficient to displace the assessee's claim, because the burden lay on the department. As the record did not allow a final finding on the place of receipt and the marketing agreement terms remained relevant, further factual inquiry was required before a conclusive tax determination could be made. en-us Tue, 10 Jul 1973 00:00:00 +0530 Thu, 18 Jun 2009 17:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=9027 For purposes of section 4(1)(a) of the Indian Income-tax Act, 1922, the department had to prove that the cement sale proceeds were received, or deemed to be received, in British India or the taxable territories by or on behalf of the assessee. A mere absence of evidence of receipt at Bikaner was insufficient to displace the assessee's claim, because the burden lay on the department. As the record did not allow a final finding on the place of receipt and the marketing agreement terms remained relevant, further factual inquiry was required before a conclusive tax determination could be made. Case-Laws Income Tax Tue, 10 Jul 1973 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=9027