https://www.taxtmi.com/caselaws?id=290253 Profits derived by a non-resident through a business connection in British India were deemed to arise in British India and were therefore assessable to income-tax under section 42(1) of the Indian Income-tax Act, 1922. The assessee carried on business in Colombo, but rice sold there had been purchased through an office maintained on his behalf in Rangoon and exported for resale. On those facts, the business connection in British India was admitted, and the court held that indirect derivation of profits through that connection brought the income within the Indian tax net. en-us Wed, 17 Mar 1937 00:00:00 +0530 Wed, 16 Sep 2020 11:35:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=290253 Profits derived by a non-resident through a business connection in British India were deemed to arise in British India and were therefore assessable to income-tax under section 42(1) of the Indian Income-tax Act, 1922. The assessee carried on business in Colombo, but rice sold there had been purchased through an office maintained on his behalf in Rangoon and exported for resale. On those facts, the business connection in British India was admitted, and the court held that indirect derivation of profits through that connection brought the income within the Indian tax net. Case-Laws Income Tax Wed, 17 Mar 1937 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=290253