Taxable Territories

Taxable territories, the expression 'taxable territories' means in certain cases and for certain purposes wherever that expression is used in the various provisions of the Indian Act. And as the expression is used in the charging s. 4 in connection with the conditions which are to determine liability to tax, sub-clause (iii) of clause (b) of the definition must, when read with s. 4 of the Indian Act, have reference to chargeability of income and not merely to its computation, Union of India v. Madan Gopal Kabra, AIR 1954 SC 158 (161): (1954) SCR 541.