https://www.taxtmi.com/caselaws?id=290940 A receipt payable only by reason of an office held in India was treated as income because the assessee accepted that the amount fell within the charging provision. The income was held to accrue or arise in British India since the right to receive it depended on continued holding of the office of Lord Bishop of Lucknow, and payment would cease if that appointment ended. The allowance was also treated as salary, because it was received on account of the office and qualified as a perquisite attached to the post rather than a personal receipt. On that basis, the amount was chargeable under the head "salaries". en-us Thu, 16 Jul 1931 00:00:00 +0530 Thu, 22 Oct 2020 15:35:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=290940 A receipt payable only by reason of an office held in India was treated as income because the assessee accepted that the amount fell within the charging provision. The income was held to accrue or arise in British India since the right to receive it depended on continued holding of the office of Lord Bishop of Lucknow, and payment would cease if that appointment ended. The allowance was also treated as salary, because it was received on account of the office and qualified as a perquisite attached to the post rather than a personal receipt. On that basis, the amount was chargeable under the head "salaries". Case-Laws Income Tax Thu, 16 Jul 1931 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=290940