TMI Blog1928 (9) TMI 1X X X X Extracts X X X X X X X X Extracts X X X X ..... ssee is a native of the village of Kakkattiruppupudur in the District of Ramnad. He migrated to Ceylon many years ago and prospered. He now owns tea estates and factories in that Island and carries on money-lending and other forms of business in the Colony. He owns a house on one of the estates and there his first wife and her children live. 3. He has a second house in his native village in whi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ts and gains of a business without British India to a person resident in British India. These sums were, in O.P. No. 130 of 1928, ₹ 21,639 (or perhaps more accurately, ₹ 51,639); in O.P. No. 132 of 1928 ₹ 4,798; and in O.P. No. 131 of 1928, ₹ 62,291. 5. We agree with the decision in In re Behari Lal Mullick (1927) I.L.R. 54 C. 630 that, under the Indian Income-tax Act, X ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... year of assessment was 1925-1926 when he was not resident. 7. In O.P. No. 132 of 1928, the profits and gains accrued or arose outside British India in 1922-1923, 1923-1924 and 1924-1925 when the assessee was resident in British India as stated above; they were received in British India in 1925-1926 when he was not resident; the year of assessment was 1926-1927, when also he was not resident. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h India at the time when the profits sought to be taxed accrued in Ceylon, though in two of the cases he was not physically present in British India when the remittances were received, and in two similarly he was not physically present during the year of assessment. But we entertain no doubt that he could properly be described as residing here : he owned a house in the Ramnad District, where his ..... X X X X Extracts X X X X X X X X Extracts X X X X
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