Bipin Lal Kuthiala vs Commissioner Of Income Tax
Whether the receipt of Rs. 32,000 in British India from a foreign state (Jubbal) constituted constructive remittance of profits accrued abroad and was taxable under Section 4(1)(b)(iii) of the Indian Income Tax Act, 1922 --- Held Yes. Whether the Tribunal's finding that the payments were made under the appellant's instructions and included entire profits was supported by evidence --- Held Yes.
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