TMI Blog1931 (7) TMI 20X X X X Extracts X X X X X X X X Extracts X X X X ..... are very short and simple. The Lord Bishop of Lucknow draws a salary from the Government of India. He also receives an amount of money ranging from 600 to 700 a year, which is payable to him and which is paid to him in London. This income arises in this way. Certain subscriptions were raised both in India and in England, and a fund was created, which is known as Colonial Bishopric Fund, London. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , and they are as follows: (1) Whether the sums received from the Colonial Bishopric Fund were income of the assessee within the meaning of Section 3, Indian Income Tax Act, (2) Whether this income arose in British India. (3) Whether the tax on this income was payable under the head salaries Section 7 (1) or under the head other sources, (Section 12 (1)? 5. The first question ha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... behalf of any public body. The word perquisites is a very wide word, and its meaning as given in Murray's English Dictionary, is as follows: Any casual emolument, fee or profit attached to an office or position, in addition to salary or wages. 7. In stating the facts, we have pointed out that the allowance is received by the assessee on account of his position as the Lord Bishop of Luc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as not received in British India. The question is, did it accrue or arise in British India. In our opinion, it did. The reason is very simple, and it is this. If the assessee chooses to give up his appointment as Lord Bishop of Lucknow, and he further chooses to go back to England, will he get the income? The answer must be in the negative. It follows that the income accrues or arises on accou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is received in British India, but because it becomes payable on account of the assessee being in British India. The moment he leaves British India the income is lost. That being so, we must hold and do hold that the income accrues or arises in British India. 9. Let a copy of this judgment be sent under the seal of the Court to the Commissioner of Income Tax. The assessee, having lost through ..... X X X X Extracts X X X X X X X X Extracts X X X X
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