1937 (3) TMI 21

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..... e High Court in accordance with the provisions of Sec. 66(2) of the Indian Income tax Act (XI of 1922) the following question: Whether in the circumstances of this case the assessee's profits made in Ceylon on the sale of rice purchased in Burma are assessable under Sec. 42(1) of the Indian Income-tax Act. 1922. The facts of the case may be stated very shortly. The assessee one Hajee Moh .....

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..... ion it is manifest that in the case of 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. .....

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