1925 (8) TMI 3

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..... s the proprietor of the firm of Haji Tar Mahomed Hasan. The second plaintiff is the manager of the Broach shop of the firm. Plaintiff No. 1 resides in the town of Upleta in Gondal State in Kathiawar. He has various shops in the British territory, and three shops in the Baroda State. The income of each shop is received direct from the shop by the plaintiff at Upleta, The Income Tax Collector of the .....

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..... provisions of that Act will apply. In this case the Income Tax Collector of Broach seeks to assess a resident of the Gondal State on the profits made in the Baroda State and unless he can prove that those profits arose, or were received in British India, then clearly the assessment is ultra vires. 2. It is not suggested that the profits were received in British India, but it is contended that t .....

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..... firm sending an order to his commission agent in Bombay for certain bales of cotton, or bags of wheat, and the cotton or wheat is sent to Baroda and sold there at a profit, it cannot possibly be said that the profit arose in British India because the goods may have come from Bombay or some other town in British India. It is quite dear that the profits are earned where the actual money is earned i .....

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