https://www.taxtmi.com/caselaws?id=277358 For residence under Section 4A(c)(b) of the Income-tax Act, 1922, the relevant inquiry is the income actually arising in British India, and not merely the portion attributable to operations carried on there. Section 42(1) and (3) is an apportionment scheme confined to profits deemed to accrue or arise under Section 42(1), so it does not govern computation under Section 4A(c)(b) where sales in British India produce the income. The text also notes that Sections 4(1) and 4A(c)(b) were previously upheld as within legislative competence, and no contrary distinction was accepted. en-us Wed, 18 Jan 1950 00:00:00 +0530 Sat, 01 Dec 2018 17:07:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=277358 For residence under Section 4A(c)(b) of the Income-tax Act, 1922, the relevant inquiry is the income actually arising in British India, and not merely the portion attributable to operations carried on there. Section 42(1) and (3) is an apportionment scheme confined to profits deemed to accrue or arise under Section 42(1), so it does not govern computation under Section 4A(c)(b) where sales in British India produce the income. The text also notes that Sections 4(1) and 4A(c)(b) were previously upheld as within legislative competence, and no contrary distinction was accepted. Case-Laws Income Tax Wed, 18 Jan 1950 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=277358