https://www.taxtmi.com/caselaws?id=49615 Whether sums paid by cheque were received in British India turned on the parties' agreement and conduct: cheques drawn elsewhere but posted, credited in the recipient's books at Secunderabad and immediately operated by the recipient, were treated as unconditional final discharge at Secunderabad. Where a creditor expressly or by established course requires payment at the creditor's place, posting the cheque effects payment at that place because the post acts as agent; thus the cheques were received at Secunderabad and not in British India, and the revenue's appeal was dismissed. en-us Tue, 05 May 1959 00:00:00 +0530 Thu, 04 Sep 2014 13:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=49615 Whether sums paid by cheque were received in British India turned on the parties' agreement and conduct: cheques drawn elsewhere but posted, credited in the recipient's books at Secunderabad and immediately operated by the recipient, were treated as unconditional final discharge at Secunderabad. Where a creditor expressly or by established course requires payment at the creditor's place, posting the cheque effects payment at that place because the post acts as agent; thus the cheques were received at Secunderabad and not in British India, and the revenue's appeal was dismissed. Case-Laws Income Tax Tue, 05 May 1959 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49615