1937 (3) TMI 21 - HIGH COURT OF RANGOON - Income Tax

Extract:
....... the assessee who resides out of British India all profits or gains accruing to him, even indirectly, through his business connection in Burma must be deemed to be income arising within British India and chargeable to income-tax as such, and I would therefore answer the question propounded in the affirmative. Leach, J. I agree. Mackney, J. I agree.