https://www.taxtmi.com/caselaws?id=277073 Profits from goods supplied to the Government of India were not received, and were not deemed to be received, in British India for section 4(1)(a) of the Indian Income-tax Act, 1922. After inspection and approval at the mill premises, the goods were treated as unconditionally appropriated to the contract and passed to the buyers under section 23 of the Indian Sale of Goods Act, 1930. The railway receipts and collection process were therefore regarded as operating on behalf of the buyers, while the assessee received the money only when it was credited at Bhopal, not when collected by bank branches in British India. en-us Wed, 23 Mar 1955 00:00:00 +0530 Fri, 23 Nov 2018 15:26:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=277073 Profits from goods supplied to the Government of India were not received, and were not deemed to be received, in British India for section 4(1)(a) of the Indian Income-tax Act, 1922. After inspection and approval at the mill premises, the goods were treated as unconditionally appropriated to the contract and passed to the buyers under section 23 of the Indian Sale of Goods Act, 1930. The railway receipts and collection process were therefore regarded as operating on behalf of the buyers, while the assessee received the money only when it was credited at Bhopal, not when collected by bank branches in British India. Case-Laws Income Tax Wed, 23 Mar 1955 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=277073