https://www.taxtmi.com/caselaws?id=49711 Where a contract and bills contemplated payment by cheque, and cheques were posted from Delhi and received by the assessee by post in Aundh, the post office was treated as the assessee's agent for transmission. On that footing, the payment was regarded as received in British India for income-tax purposes. The analysis also notes that, once the cheques were duly honoured, payment related back to the time and place of delivery. The legal effect was that receipt of the cheque by post in Delhi amounted to receipt of income in British India within the meaning of Section 4(1)(a) of the Indian Income-tax Act. en-us Mon, 19 Apr 1954 00:00:00 +0530 Mon, 03 Nov 2025 13:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=49711 Where a contract and bills contemplated payment by cheque, and cheques were posted from Delhi and received by the assessee by post in Aundh, the post office was treated as the assessee's agent for transmission. On that footing, the payment was regarded as received in British India for income-tax purposes. The analysis also notes that, once the cheques were duly honoured, payment related back to the time and place of delivery. The legal effect was that receipt of the cheque by post in Delhi amounted to receipt of income in British India within the meaning of Section 4(1)(a) of the Indian Income-tax Act. Case-Laws Income Tax Mon, 19 Apr 1954 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49711