{"id":163245,"date":"1915-09-28T00:00:00","date_gmt":"1915-09-27T18:06:40","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/narasammal-vs-the-secretary-of-state-for-india-in-on-28-september-1915"},"modified":"2017-01-18T14:00:23","modified_gmt":"2017-01-18T08:30:23","slug":"narasammal-vs-the-secretary-of-state-for-india-in-on-28-september-1915","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/narasammal-vs-the-secretary-of-state-for-india-in-on-28-september-1915","title":{"rendered":"Narasammal vs The Secretary Of State For India In &#8230; on 28 September, 1915"},"content":{"rendered":"<div class=\"docsource_main\">Madras High Court<\/div>\n<div class=\"doc_title\">Narasammal vs The Secretary Of State For India In &#8230; on 28 September, 1915<\/div>\n<div class=\"doc_citations\">Equivalent citations: 31 Ind Cas 404<\/div>\n<div class=\"doc_bench\">Bench: Spencer, Phillips<\/div>\n<\/p>\n<pre><\/pre>\n<p>JUDGMENT<\/p>\n<p>1. This appellant was enjoying an annuity in Mysore Province, instalments of which were remitted by her agent to her while she was resident in British India.\n<\/p>\n<p>2. We agree with the Subordinate Judge that these remittances were &#8220;income&#8221; under Part IV of Schedule II of the Income Tax Act.\n<\/p>\n<p>3. It is argued that after collection by the agent, the money ceased to be income, that the act of the agent in receiving the money in Mysore was tantamount to an act of the principal; and that having once been received in Mysore, it could not again be received in British India when the agent sent it on to his principal, &#8220;income&#8221; means &#8220;what comes in&#8221;, a definition which will clearly embrace sums derived from a source like this; and it is incontestable that in this case these sums were &#8220;received in British India&#8221; within the definition in Section 3, Clause (5), of the Income Tax Act and were, therefore, taxable.\n<\/p>\n<p>4. This second appeal is dismissed with costs.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Madras High Court Narasammal vs The Secretary Of State For India In &#8230; on 28 September, 1915 Equivalent citations: 31 Ind Cas 404 Bench: Spencer, Phillips JUDGMENT 1. This appellant was enjoying an annuity in Mysore Province, instalments of which were remitted by her agent to her while she was resident in British India. 2. [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[8,13],"tags":[],"class_list":["post-163245","post","type-post","status-publish","format-standard","hentry","category-high-court","category-madras-high-court"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Narasammal vs The Secretary Of State For India In ... on 28 September, 1915 - Free Judgements of Supreme Court &amp; High Court | Legal India<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.legalindia.com\/judgments\/narasammal-vs-the-secretary-of-state-for-india-in-on-28-september-1915\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Narasammal vs The Secretary Of State For India In ... on 28 September, 1915 - Free Judgements of Supreme Court &amp; 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