9911796707
TMI Blog1931 (7) TMI 20X X X X Extracts X X X X X X X X Extracts X X X X ..... raised both in India and in England, and a fund was created, which is known as Colonial Bishopric Fund, London. The trustees of that fund make an allowance of the aforesaid sum (between £600 to £700) a year to the Lord Bishop of Lucknow, who resides at Allahabad. The payment is gratuitous and no condition is attached to the payment, save this, that the payment has to be made to the person who for the time being fills in the character of the Lord Bishop of Lucknnow. 3. The assessee, the Lord Bishop, has been taxed on an income which includes the sums that he received during the years 1929-1930 and 1930-1931. There were two assessments, and there were two appeals by the Lord Bishop to the Assistant Commissioner of Income Tax. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... de 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 Lucknow, and not in his personal capacity. Thus the allowance does come within the term "salaries," and this is our answer to this question. 8. The second question is really a matter of. first impression. Mr. Desanges has evidently devoted a good deal of time and labour to this case, and thanks to him, we have been taken through a number of rulings as to the construction of Section 4, Sub-section (1). In ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ay of addition, increase, accession or advantage." The money, by way of an allowance, comes, by way of addition, increase, accession or advantage in British India, not because it 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 throughout will pay the costs of the Crown. We assess the fees of the counsel for the Crown at ₹ 200. The counsel for the Crown will certify within the allotted ..... X X X X Extracts X X X X X X X X Extracts X X X X
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