https://www.taxtmi.com/caselaws?id=276942 Receipt of contract profits through a bank acting only as the assessee's collecting agent was treated as receipt, or deemed receipt, at the place where the bank collected the money, so income was attributable to British India under section 4(1)(a) of the Income-tax Act, 1922. In a tax reference under section 66, the High Court's role was confined to answering the question referred on the facts stated by the Tribunal; it could seek a further statement only if the case stated was insufficient, and it could not reopen the evidence or challenge the Tribunal's factual findings. The procedural objection was therefore rejected. en-us Tue, 13 Jun 1950 00:00:00 +0530 Tue, 20 Nov 2018 16:25:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=276942 Receipt of contract profits through a bank acting only as the assessee's collecting agent was treated as receipt, or deemed receipt, at the place where the bank collected the money, so income was attributable to British India under section 4(1)(a) of the Income-tax Act, 1922. In a tax reference under section 66, the High Court's role was confined to answering the question referred on the facts stated by the Tribunal; it could seek a further statement only if the case stated was insufficient, and it could not reopen the evidence or challenge the Tribunal's factual findings. The procedural objection was therefore rejected. Case-Laws Income Tax Tue, 13 Jun 1950 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=276942