https://www.taxtmi.com/caselaws?id=49591 Where payment was stipulated by cheque and the surrounding circumstances showed an implied request to remit the cheques by post, delivery to the post office was treated as delivery to the assessee's agent. The Court held that receipt of the cheques at the place of posting amounted in law to receipt of income within the taxable territories under section 4(1)(a) of the Indian Income-tax Act, 1922. The absence of an express request was immaterial because an implied request could arise from the contract and ordinary business practice. On that basis, the cheque amounts were taxable as income received in the taxable territories. en-us Tue, 12 May 1959 00:00:00 +0530 Thu, 04 Sep 2014 10:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=49591 Where payment was stipulated by cheque and the surrounding circumstances showed an implied request to remit the cheques by post, delivery to the post office was treated as delivery to the assessee's agent. The Court held that receipt of the cheques at the place of posting amounted in law to receipt of income within the taxable territories under section 4(1)(a) of the Indian Income-tax Act, 1922. The absence of an express request was immaterial because an implied request could arise from the contract and ordinary business practice. On that basis, the cheque amounts were taxable as income received in the taxable territories. Case-Laws Income Tax Tue, 12 May 1959 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49591