Ruling of the Madras High Court that profits derived from business carried on outside British India by persons resident in British India are not liable to assessment under the Indian Tax Act, 1918(VII of 1918), when the profits are not remitted to British India.Interpretation of the words Accrues and Arises in section 3(1) of the Income Tax Act, 1918, (VII of 1918).

Ministry/ Department/ Residency Finance Department
Branch Separate Revenue
From Year / Date
(YYYY-MM-DD)
1920-04
To Year / Date
(YYYY-MM-DD)
1920-04
Source Organization NA
Identifier PR_000001470765
File No./Reference No./Sheet No./Folio No. Progs., Nos. 17-18, April 1920.
Location NA
Part No. PART A
File Size NA
Pages NA
Call Number NA
Publisher NA
Subject NA
Creator NA
Accession Number NA
Series NA
Year of Publication NA
Bundle Barcode NA
Location Code NA
File Barcode NA
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