https://www.taxtmi.com/caselaws?id=286888 The Indian Income Tax Acts were construed to tax income accruing, arising, or deemed to accrue or arise in British India, including profits attributable to a business connexion with a non-resident. Sections 33(1) of Act VII of 1918 and 42(1) of Act XI of 1922 were treated as deeming provisions that brought such income within charge and permitted assessment through the resident agent, rather than serving only as machinery. The broader statutory language was distinguished from English authorities, and manufacturing activity at Wyndhamgunj was also treated as falling within the charging provisions as business in British India. en-us Wed, 28 May 1924 00:00:00 +0530 Wed, 23 Dec 2020 10:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=286888 The Indian Income Tax Acts were construed to tax income accruing, arising, or deemed to accrue or arise in British India, including profits attributable to a business connexion with a non-resident. Sections 33(1) of Act VII of 1918 and 42(1) of Act XI of 1922 were treated as deeming provisions that brought such income within charge and permitted assessment through the resident agent, rather than serving only as machinery. The broader statutory language was distinguished from English authorities, and manufacturing activity at Wyndhamgunj was also treated as falling within the charging provisions as business in British India. Case-Laws Income Tax Wed, 28 May 1924 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=286888