https://www.taxtmi.com/caselaws?id=291802 A continuing statutory power to allocate assessment work was held not to be exhausted by an earlier allocation, so a later reallocation remained valid and no fresh notice of assessment was required. The assessee's residence in British India for 1936-37 was supported by evidence, including the registration certificate and other material before the department, and the factual finding was not disturbed. Remittances were treated as taxable remittances out of profits because the relevant year showed available profits and no carried-forward loss was proved to absorb them. A further reference on the disputed payment was refused because no question of law arose from the Tribunal's factual finding. en-us Tue, 21 Sep 1948 00:00:00 +0530 Wed, 25 Nov 2020 09:45:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=291802 A continuing statutory power to allocate assessment work was held not to be exhausted by an earlier allocation, so a later reallocation remained valid and no fresh notice of assessment was required. The assessee's residence in British India for 1936-37 was supported by evidence, including the registration certificate and other material before the department, and the factual finding was not disturbed. Remittances were treated as taxable remittances out of profits because the relevant year showed available profits and no carried-forward loss was proved to absorb them. A further reference on the disputed payment was refused because no question of law arose from the Tribunal's factual finding. Case-Laws Income Tax Tue, 21 Sep 1948 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=291802