https://www.taxtmi.com/caselaws?id=49615 Commission paid by cheque is received at the place where payment is contractually required to be made unless the creditor has expressly or impliedly authorised payment by post. The post office acts as the creditor's agent only where posting is authorised by agreement or conduct, in which case receipt occurs at the place of posting. On the stated facts, payment was expressly required at Secunderabad, so the cheque receipts were treated as received there and not in British India. The commission amounts were therefore not taxable as income received in British India. 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 Commission paid by cheque is received at the place where payment is contractually required to be made unless the creditor has expressly or impliedly authorised payment by post. The post office acts as the creditor's agent only where posting is authorised by agreement or conduct, in which case receipt occurs at the place of posting. On the stated facts, payment was expressly required at Secunderabad, so the cheque receipts were treated as received there and not in British India. The commission amounts were therefore not taxable as income received in British India. Case-Laws Income Tax Tue, 05 May 1959 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49615