Court : Chennai
Decided on : Oct-01-1919
Reported in : (1919)37MLJ663
..... to have accrued, arisen or received in british india. the same section in clause (2) gives various classes of income exempted from the payment of tax. section i exempts agricultural income. in section 5 an enumeration of the classes of income referred to in section 3 clause (1) is made. six categories are mentioned. from section 6 up to ..... not reasonably be said that there has been any such change as to affect the question we are dealing with. the act vi of 1886 was in force for more than thirty years before the present income-tax act was enacted, and the advocate-general himself has informed us that, at least before 1915 or 1916 when he was ..... , are habitually made, there a trade or business is carried on within the meaning of the income-tax acts, so as to render the profits liable to income-tax.' it is, therefore, unnecessary to express an opinion on the question whether the income of a business controlled and managed by a person residing in british india, although the actual operations .....
Tag this Judgment!Court : Chennai
Decided on : Oct-01-1919
Reported in : (1920)ILR43Mad75
..... to have accrued, arisen or received in british india. the same section in clause (2) gives various classes of incomes exempted from the payment of tax. section 4 exempts agricultural income. in section 5 an enumeration of the classes of income referred to in section 3, class (1) is made and six categories are mentioned. from section 6 up ..... company [1906] a.c., 526,530, 533. under the english income-tax act and the finance act mere residence of a proprietor within the united kingdom makes him liable to the tax even in respect of income earned elsewhere. the indian income-tax act bases liability to taxation on receipt of income and not on residence. the words 'deemed to arise or accrue' ..... v. carter [1896] a.c., 42. control is no test.judgment.6. this is a case stated by the board of revenue, under section 51 of the income-tax act, vii of 1918, in which the question involved is whether the assessee, a nattukkottai chetti, who is the proprietor of a money-lending business, carried on by .....
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