https://www.taxtmi.com/caselaws?id=35888 An express or implied agreement fixing Indore as the place of payment governed the place of receipt of sale proceeds under the Indian Income-tax Act, 1922. Goods were supplied and inspected at Indore, the supplier had no branch in British India, and its objection to payment in British India was accepted. The post office therefore acted as the Government of India's agent for payment, rather than as the supplier's agent for receipt. Payment by cheque through post could not be treated as received at the place of posting where a contrary agreement on payment location existed. Sale proceeds were consequently not received in British India and were not taxable on that basis. en-us Wed, 06 Feb 1980 00:00:00 +0530 Wed, 17 Mar 2010 15:55:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=35888 An express or implied agreement fixing Indore as the place of payment governed the place of receipt of sale proceeds under the Indian Income-tax Act, 1922. Goods were supplied and inspected at Indore, the supplier had no branch in British India, and its objection to payment in British India was accepted. The post office therefore acted as the Government of India's agent for payment, rather than as the supplier's agent for receipt. Payment by cheque through post could not be treated as received at the place of posting where a contrary agreement on payment location existed. Sale proceeds were consequently not received in British India and were not taxable on that basis. Case-Laws Income Tax Wed, 06 Feb 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=35888