https://www.taxtmi.com/caselaws?id=277340 For section 4(1) of the Income-tax Act, 1922, receipt occurs at the first occasion when the recipient gets money under his own control. Because the lump sum was first paid and credited at Hyderabad, a later transfer to the assessee's account at Patna did not make it an original receipt in British India. The amount also did not fall within any deeming provision treating it as received in British India. It was therefore received outside British India and was not chargeable to income tax. en-us Fri, 14 Nov 1924 00:00:00 +0530 Sat, 01 Dec 2018 12:56:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=277340 For section 4(1) of the Income-tax Act, 1922, receipt occurs at the first occasion when the recipient gets money under his own control. Because the lump sum was first paid and credited at Hyderabad, a later transfer to the assessee's account at Patna did not make it an original receipt in British India. The amount also did not fall within any deeming provision treating it as received in British India. It was therefore received outside British India and was not chargeable to income tax. Case-Laws Income Tax Fri, 14 Nov 1924 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=277340