https://www.taxtmi.com/caselaws?id=275215 Section 226 barred original jurisdiction over a bona fide dispute concerning revenue, even though the assessee challenged the legality of the tax levy. The impugned income-tax provisions were upheld as intra vires because the dividend income had a real and sufficient territorial nexus with British India, the profits from which the dividends were declared having been earned there. The Court further held that a subordinate legislature may enact provisions with some extra-territorial effect where the legislation has sufficient connection with the subject-matter entrusted to it. en-us Mon, 27 Mar 1944 00:00:00 +0630 Sat, 22 Sep 2018 11:43:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=275215 Section 226 barred original jurisdiction over a bona fide dispute concerning revenue, even though the assessee challenged the legality of the tax levy. The impugned income-tax provisions were upheld as intra vires because the dividend income had a real and sufficient territorial nexus with British India, the profits from which the dividends were declared having been earned there. The Court further held that a subordinate legislature may enact provisions with some extra-territorial effect where the legislation has sufficient connection with the subject-matter entrusted to it. Case-Laws Income Tax Mon, 27 Mar 1944 00:00:00 +0630 https://www.taxtmi.com/caselaws?id=275215