https://www.taxtmi.com/caselaws?id=49712 Income from sales to the Government of India was treated as received in British India for the purposes of section 4(1)(a) of the Income-tax Act, 1922. The Court held that differences such as non-negotiable cheques, no bank credit before collection, and no separate finding of credit on receipt did not change the legal position because the facts were materially similar to a companion appeal already decided. The answer to the referred question was therefore given in the affirmative, in favour of the Revenue. en-us Mon, 19 Apr 1954 00:00:00 +0530 Tue, 17 Aug 2010 10:12:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=49712 Income from sales to the Government of India was treated as received in British India for the purposes of section 4(1)(a) of the Income-tax Act, 1922. The Court held that differences such as non-negotiable cheques, no bank credit before collection, and no separate finding of credit on receipt did not change the legal position because the facts were materially similar to a companion appeal already decided. The answer to the referred question was therefore given in the affirmative, in favour of the Revenue. Case-Laws Income Tax Mon, 19 Apr 1954 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49712