https://www.taxtmi.com/caselaws?id=290521 Income accruing or arising in British India, including profits deemed to accrue through a business connexion under Section 33(1), was held taxable under the Act. The court treated the provision allowing charge in the name of an agent as a collection mechanism only, not a precedent to liability. On the facts, the petitioner carried on substantial business in British Cochin, contracts were made and performed there, and sale proceeds were received in British India, bringing the profits within the charging provisions. The objection that assessment had to be made first in the name of an agent was therefore not open at that stage, and the income was assessable under the Act. en-us Tue, 19 Apr 1921 00:00:00 +0530 Sat, 03 Oct 2020 12:46:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=290521 Income accruing or arising in British India, including profits deemed to accrue through a business connexion under Section 33(1), was held taxable under the Act. The court treated the provision allowing charge in the name of an agent as a collection mechanism only, not a precedent to liability. On the facts, the petitioner carried on substantial business in British Cochin, contracts were made and performed there, and sale proceeds were received in British India, bringing the profits within the charging provisions. The objection that assessment had to be made first in the name of an agent was therefore not open at that stage, and the income was assessable under the Act. Case-Laws Income Tax Tue, 19 Apr 1921 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=290521