https://www.taxtmi.com/caselaws?id=49291 The court affirmed that the post office acted as the agent of the assessee for receiving cheques, making the sale proceeds taxable in British India. Additionally, the revenue authorities were allowed to raise new contentions in the High Court. As a result, the appeals were dismissed with costs. en-us Fri, 19 Nov 1965 00:00:00 +0530 Tue, 19 Aug 2014 08:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=49291 The court affirmed that the post office acted as the agent of the assessee for receiving cheques, making the sale proceeds taxable in British India. Additionally, the revenue authorities were allowed to raise new contentions in the High Court. As a result, the appeals were dismissed with costs. Case-Laws Income Tax Fri, 19 Nov 1965 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49291