https://www.taxtmi.com/caselaws?id=286465 Retrocession of the Civil and Military Station, Bangalore, did not defeat competence of a reference refiled before the Mysore High Court because the governing scheme treated pending proceedings as continuing before the corresponding Mysore authority and preserved application of the Indian Income-tax Act, 1922. On taxability, income from building contracts executed wholly in Mysore was not taxable under the Act as applied to the Civil and Military Station merely because the contract was accepted there or payments were routed through banking arrangements there. The income arose from work done and materials supplied in Mysore, so no taxable business connection or accrual in British India was established. The reference was answered in favour of the assessee. en-us Mon, 24 Nov 1952 00:00:00 +0530 Fri, 09 Sep 2022 15:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=286465 Retrocession of the Civil and Military Station, Bangalore, did not defeat competence of a reference refiled before the Mysore High Court because the governing scheme treated pending proceedings as continuing before the corresponding Mysore authority and preserved application of the Indian Income-tax Act, 1922. On taxability, income from building contracts executed wholly in Mysore was not taxable under the Act as applied to the Civil and Military Station merely because the contract was accepted there or payments were routed through banking arrangements there. The income arose from work done and materials supplied in Mysore, so no taxable business connection or accrual in British India was established. The reference was answered in favour of the assessee. Case-Laws Income Tax Mon, 24 Nov 1952 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=286465