https://www.taxtmi.com/caselaws?id=290938 The assessee was treated as carrying on business in British India because the Muzaffarpur establishment was a branch and not merely a canvassing agency. Orders were accepted there, contracts for sale and delivery were concluded there, and goods were stored there, showing that core business operations were conducted in British India. The fact that orders were forwarded to Rajputana for execution and payments were made to the head office did not displace that finding. On those facts, the assessee was held rightly taxable under the Indian Income-tax Act. en-us Fri, 19 Sep 1941 00:00:00 +0530 Thu, 22 Oct 2020 15:15:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=290938 The assessee was treated as carrying on business in British India because the Muzaffarpur establishment was a branch and not merely a canvassing agency. Orders were accepted there, contracts for sale and delivery were concluded there, and goods were stored there, showing that core business operations were conducted in British India. The fact that orders were forwarded to Rajputana for execution and payments were made to the head office did not displace that finding. On those facts, the assessee was held rightly taxable under the Indian Income-tax Act. Case-Laws Income Tax Fri, 19 Sep 1941 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=290938