https://www.taxtmi.com/caselaws?id=199201 Payment by cheque or hundi is received when the negotiable instrument is delivered to the creditor, whether as absolute or conditional payment. For income-tax purposes, receipt in British India could be attributed to the assessee only if the buyers remitted the amounts by post pursuant to an express or clearly implied request from the assessee, so that the post office acted as the assessee's agent. Mere proof that buyers in fact sent cheques and hundis by post, without any contractual term, demand, or other reliable evidence of such a request, was insufficient to establish receipt in British India. en-us Tue, 10 Sep 1963 00:00:00 +0530 Thu, 22 Feb 2018 16:39:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=199201 Payment by cheque or hundi is received when the negotiable instrument is delivered to the creditor, whether as absolute or conditional payment. For income-tax purposes, receipt in British India could be attributed to the assessee only if the buyers remitted the amounts by post pursuant to an express or clearly implied request from the assessee, so that the post office acted as the assessee's agent. Mere proof that buyers in fact sent cheques and hundis by post, without any contractual term, demand, or other reliable evidence of such a request, was insufficient to establish receipt in British India. Case-Laws Income Tax Tue, 10 Sep 1963 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=199201